ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN KINERJA KEUANGAN

Abstract

Study is to examine empirically the Corporate Governance effect of earnings management, Corporate Governance effect on financial performance, and the earnings management effect on financial performance. This research method consists of statistical descriptive by SPSS 17 program and statistical analysis with path analysis by AMOSS 18 program. The results of this study prove that Corporate Governance mechanism is not proven effect toward earnings management, but Corporate Governance mechanism X1, X2 and X3 (institutional ownership, managerial ownership, independent commissioner) proved to effect toward financial performance. While earnings management also proved to effect toward financial performance.