PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di BEI)
Abstract: Agency conflicts
that occur and the managers who misused skills can create earnings management
that will ultimately lead to poor quality of corporate earnings. It can be seen
from the many cases of corporate accounting reporting scandals that occurred in
Indonesia. The objective of this study is to test the effect of corporate
governance mechanisms on earnings management and its influence on corporate
performance.
The population in this study is all the companies in the Manufacturing
sector registered a positive return on the Indonesia Stock Exchange, with the
financial statements from 2008 to 2010. This study is a quantitative study
using multiple regression analysis and simple regression, because this study is
a replication of a composite type of research. Multiple regression analysis is used
to test the effect of corporate governance mechanisms (skills of managers, the
proportion of independent board, audit committees, and institutional ownership)
of earnings management, while the simple regression is used to test the effect
of earnings management on corporate performance. This study used DEA program,
which is a program used to analyze the skills of managers through efficiency
approach.
The results showed that the skills of managers, the proportion of
independent board and audit committee have a negative impact on earnings
management, while the ownership of the results showed no significant
constitutional, in other words had no effect on earnings management. Related to
the performance of the company, based on the analysis conducted it could be
concluded that the effect of earnings management on the performance of the
company, such as a significant negative effect increasing earnings management,
the lower the performance of the company.
Penulis: Muchamad Danu
Setiyanto Setiyanto, Rahardja
Kode Jurnal: jpakuntansidd120489
