PENGARUH GOODCORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (EARNING MANAJEMEN) SEBAGAI INDIKATOR KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ-45 BURSA EFEK INDONESIA PERIODE 2016-2018

Afifah Afda Nauziah, Abdul Wahid Mahsuni, M. Cholid Mawardi

Abstract


ABSTRACT

This study aims to find empirical evidence about the influence of managerial ownership, institutional ownership and independent commissioners partially and simultaneously on the mpany's earnings management. The sampling technique used was purposive sampling, which is the sampling method that was carried out by setting a certain criterion for a coparticular purpose so that the sample was sufficiently representative and was considered to be able to represent the population that had been previously determined. The results of this study indicate that managerial ownership variables have no significant effect on earnings management with a significance level of 0.105. The variable of institutional ownership has a significant effect on earnings management with a significance level of 0.011. The independent commissioner variable significantly influences earnings management with a significance level of 0.002.

Keywords: Good Corporate Governance, Profit Management, Financial Performance



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