PENGARUH UKURAN DEWAN KOMISARIS DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING
Abstract: Agency conflicts 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 on earnings management and its
influence on financial performance.
The population in this study is all the companies in the manufacturing
sector on the Indonesia Stock Exchange, with the financial statements from 2010
to 2012. This study is a quantitative study using multiple regression analysis
and simple regression. Multiple regression analysis is used to test the effect
of corporate governance of earnings management, while the simple regression is
used to test the effect of earnings management on financial performance. This
study used Modified Jones, which is a program used to analyze earnings
management.
The results showed that board of director have a positive impact on
earnings management, while the proportion of independent board and board of
comissioner showed no significant 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
financial, such as a significant positive effect increasing earnings
management.
Keywords: corporate
governance, the proportion of independent board, earnings management and
financial performance
Penulis: Akhmad Afnan,
Rahardja
Kode Jurnal: jpakuntansidd141156
