PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DAN MANAJEMEN LABA

The issue of this research is the increasing number of companies that practice earnings management, which causes the reports presented do not show actual company performance, so that companies do not practice earnings management, good corporate governance is needed in the company.The purpose of this study is to obtain empirical evidence and to see the direct effect of Good Corporate Governance on Company Performance and to obtain empirical evidence by looking at the indirect effect of Good Corporate Governance on Company Performance mediated by earnings management.This study uses path analysis. This type of data is secondary data sourced from annual financial reports. The sampling method using purposive sampling method, namely by selecting samples that match the predetermined criteria and using the time series method of data collection techniques. With the criteria of manufacturing companies in the consumer goods industry sector listed on the IDX in 2010-2015. So that the sample used is there. 72 records. The results showed that in the first model institutional ownership and audit committee had an effect on company performance, in the second model the board of commissioners, independent commissioners, institutional ownership and audit committee had an effect on earnings management and the third model earnings management had no effect on company performance. Earnings management is not able to mediate the effect of the structure of Good Corporate Governance on company performance. The findings of this study indicate that more than 92% of manufacturing companies in the consumer goods industry in 2010-2015 carried out earnings management by means of income smoothing

1.  UEU-Journal-21818-11_1844.pdf - 680 KB

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