PENGARUH MEKANISME INTERNAL CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAMPAKNYA TERHADAP KINERJA KEUANGAN

Abstract

This research is meant to find out the influence of corporate governance to the earning management and
its impact to the financial performance. The sample of the research is all manufacturing companies which are
listed in Indonesia Stock Exchange in 2010-2013 periods. This research has been carried out the sample
collection technique by using purposive sampling and 40 companies have been obtained as samples. This
research has been done by using multiple linear regressions and simple linear regressions analysis and the SPSS
application instrument (Statistical Product and Service Solutions). The results of the research show that i.e: (1)
simultaneously corporate governance has positive influence to the earning management. (2) managerial
institution does not have any influence to the earning management, (3) institutional ownership has negative
influence to the earning management, (4) the proportion of board of independent commissioner have negative
influence to the earning management, (5) board of commissioner size has negative influence to the earning
management, (6) audit committee has negative influence to the earning management, (7) firm size has positive
influence to the earning management, (8) leverage does not have any influence to the earning management, (9)
earning management does not have any influence to the financial performance.
Keywords: Corporate governance, earningmanagement, financial performance.