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Corporate Governance Mechanisms, Manajemen Laba dan Kinerja Keuangan

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CORPORATE GOVERNANCE MECHANISMS, MANAJEMEN LABA DAN
KINERJA KEUANGAN

Zaky Machmuddah
Universitas Dian Nuswantoro

ABSTRACT

The main issue in the research is concerning on corporate governance mechanisms, earnings management and financial performance. The role of commissioner board is to supervise and to guide direct management so that board of commissioners can give strong effects to press management in doing earnings management. Such duty can be also done by audit committee effectively if audit committee can command press management not to do earnings management. Therefore, earnings management is one of the factors which impacts financial performance. The purpose of the current research is to examine the effects of corporate governance mechanisms measured by proportion of independent board of commissioners, the number of board of commissioners meetings, and the number of audit committee who handles earnings management. The research also examined the effects of earnings management on financial performance measured by return on assets. Populations of the research are all companies listed in Indonesian Stock Exchange during 2013-2014. The total of research samples is 59 companies with 106 annual reports done using purposive sampling method. The research uses descriptive analysis technique and structural equation model. The results of the research indicate that proportion of independent board of commissioners negatively and significantly affects earnings management. Meanwhile, the number of board of commissioners meetings and the number of audit committee do not significantly affect earnings management, as well as earnings management does not significantly affect financial performance. The practical implication of the research is to give inputs to the government in making policies to reduce opportunistic action of managers, and to protect shareholders and stakeholders from making wrong decision.

Keywords: corporate governance mechanisms, earnings management, and financial performance.

 

Corporate Governance Mechanisms Manajemen Laba Dan Kinerja Keuangan

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Pemilik: Dr. Priyo Sajarwo Y., M.Si., CA., Akt.


Direktur: Dr. Junaidi, M.Si., CA., Ak., CSRS


Mitra Bestari

  1. Prof. Dr. Abdul Halim, MBA., Akt. (Universitas Gadjah Mada)
  2. Prof. Dr. Gudono, MBA., Akt. (Universitas Gadjah Mada)
  3. Dr. Meinarni Asnawi, M.Si., Akt. (Universitas Cenderawasih )
  4. Dr. Luciana Spica Almilia, M.Si. Akt., CMA., CFA.(STIE Perbanas Surabaya)
  5. Dr. Syukriy Abdullah, M.Si., Akt. (Universitas Syiah Kuala)
  6. Dr. Negina Kencono Putri, M.Si., Akt. (Universitas Jendral Soedirman)
  7. Dr. (cand.)Icuk Rangga Bawono, M.Si., MH., Akt., CA. (Universitas Jendral Soedirman)
  8. Dr. (cand.) Yavida Nurim, M.Si. Akt.(Universitas Janabadra)
  9. Dr. Sri Suryaningsum, M.Si., Akt. (UPN Veteran Yogyakarta)
  10. Dr. I Made Narsa, M.Si., Akt., CMA. (Universitas Airlangga)
  11. Dr. (cand.) Denies Priantinah, M.Si., Akt., CA, (Universitas Negeri Yogyakarta)
  12. Dr. Susi Dwimulyani, MM. Akt. (Universitas Trisakti)
  13. Dr. Khomsiyah, M.Si., Akt. (Universitas Trisakti
  14. Dr. Rahmat Febrianto, M.Si. Akt. (Universitas Andalas)
  15. Dr. Atika Jauharia Hatta, M.Si., Akt. (STIE YKPN)
  16. Yuliansyah, M.S.A., Ph.D, Akt, CA (Universitas Lampung)
  17. Dr. Efraim Ferdinan Giri, M.Si., Akt.(STIE YKPN)