William Martin, Henryanto Wijaya
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Faktor-Faktor Yang Mempengaruhi Financial Performance Dengan Earnings Management Sebagai Variabel Mediasi William Martin, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.664 KB) | DOI: 10.24912/jpa.v3i1.11417

Abstract

The purpose of this research is to examine empirical evidence the elements that influence financial performance with earnings management as mediating variable. The sample in this research was determined by purposive sampling method. The research conducted by taking 31 manufacturing companies with a family background. The result of this research shows that good corporate governance has a no significant positive effect on financial performance and significant negative effect on earnings management, earnings management has a no significant positive effect on financial performance, and earnings management can’t mediate effect of good corporate governance and corporate social responsibility on financial performance.