Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan Dengan Manajemen Laba Sebagai Variabel Intervening
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Institusion

Universitas Katolik Musi Charitas

Author

Wandira, Yenni

Subject

H Social Sciences (General) 

Datestamp

2021-03-25 02:27:33 

Abstract :
This research aimed to examine the effect of Good Corporate Governance implementation on company performance with earnings management as an intervening variable. The population in this study is all of the listing companies at Indonesia Stock Exchange in 2011-2013 year period. Research samples were determined by using purposive sampling method. The samples were obtained as 59 observations data. The technique of analysis used in this research is mediated regression analysis with causal step method, and treated with the help of R program version 2.11.1. The result of this study shows that earnings management is not able to act as an intervening variable in the relationship between Good Corporate Governance implementation on company performance, but Good Corporate Governance implementation is still able to have effect on company performance directly. 

File :
EA-2015-111437-cover.pdf
EA-2015-111437-abstract.pdf
EA-2015-111437-complete.pdf
EA-2015-111437-summary_id.pdf
EA-2015-111437-tableofcontent.pdf
EA-2015-111437-chapter1.pdf
EA-2015-111437-chapter2.pdf
EA-2015-111437-chapter3.pdf
EA-2015-111437-chapter4.pdf
EA-2015-111437-conclusion.pdf
EA-2015-111437-reference.pdf
EA-2015-111437-attachment.pdf