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All Journal E-JURNAL AKUNTANSI
Putu Satria Mahayadi
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Good Corporate Governance dan Manajemen Laba Pada Kinerja Keuangan Putu Satria Mahayadi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 34 No 10 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i10.p13

Abstract

Financial performance is a measurement used by managers and investors to measure the level of productivity and financial soundness of a company. This study aims to examine the effect of good corporate governance and earnings management on the financial performance of state-owned companies listed on the IDX in 2019-2022. This research was conducted on 20 companies listed on the IDX in 2019-2022 by accessing the official website of the Indonesia Stock Exchange and the official website of each company. The sample in this study was determined by purposive sampling technique. Data were analyzed using multiple linear regression. The results of the analysis show that good corporate governance and earnings management have a positive effect on the financial performance of state-owned companies listed on the IDX in 2019-2022.
Co-Authors Putu Ery Setiawan