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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Sukaesih Sukaesih
Universitas Islam 45
Economics, Econometrics & Finance

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PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN MELALUIGCG SEBAGAI VARIABEL MODERATING Nurma Risa; Sukaesih Sukaesih
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v5i1.1333

Abstract

The purpose of this research are to verify the impact of earning management to financial performance with good corporate governance as a moderating variable. Number of commissioner board and the existence of auditcommittee are use to indicate good coporate governance. The sample of research is manufacturing company thatlisted in Bursa Efek Indonesia for the year 2009 – 2011. T-test is used to prove all of hypothesis. The results indicatethat earning management have an impact to company financial performance. Number of commissioner board can beweaken the impact of earning management to company financial performance, but the other hand, existence of auditcommittee can not.
Co-Authors Nurma Risa