A b s t r a c kThis study aims to examine the effect of Corporate Governance Effect on Sustainability Report Disclosure Report. This sample of 30 companies listed on the Indonesia Stock Exchange (IDX) in 2013 with purposive sampling technique. The data was analized with multiple linear regression. The result of the research stated that the average of attendance level of board of commissioners, board of directors and audit committee in the meeting did not affect the disclosure of sustainability report.

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This study aimed to determine the effect of Good Corporate Governance mechanism toward earnings management that is proxied with discretionary accruals (DTA). The GCG mechanism is proxied with managerial ownership (KM), institutional leadership (KI), independent board of commissioner (DKI) and independent audit committee (KAI PE ND AHULUANIstilah Good Corporate Governance (GCG) pertama kali diperkenalkan pada tahun 1992 oleh Komite Cadbury dalam laporannya, yang dikenal sebagai Laporan Cadbury. Menurut Komite Cadbury pada tata kelola perusahaan adalah prinsip langsung mengendalikan perusahaan agar mencapai keseimbangan antara kekuatan dan kewenangan perusahaan dalam memberikan pertanggungjawaban kepada pemegang saham pada khususnya, dan stakeholder. Tata Kelola Perusahaan yang baik merupakan sarana atau mekanisme untuk memberikan jaminan kepada investor dalam memperoleh pengembalian yang tepat untuk investasi yang telah ditanam (Komite Cadbury, 1992).Sementara Forum of Corporate Governance for Indonesia-FCGI (2001) mengemukakan bahwa corporate governance adalah seperangkat peraturan yang mengatur hubungan (dengan kata lain sebagai system yang mengendalikan perusahaan) antara pemegang saham, pengurus (pengelola) perusahaan, pihak kreditur, pemerintah, karyawan serta pemegang kepentingan internal dan eksternal lainnya yang berkaitan dengan hak-hak dan kewajiban mereka. Dengan penerapan Corporate Governance akan dapat mendatangkan banyak manfaat dan keuntungan bagi perusahaan terkait dan juga pihak-pihak lain yang berhubungan langsung dan tidak langsung terhadap perusahaan. Chotourou et al. (2001) dalam penelitiannya mendukung pernyataan yang diusulkan oleh berbagai badan independen (Joint Committe on Corporate Governance 2001; SEC 2000; BRC 1999; Cadbury Committe 1992) tidak hanya mengurangi kecurangan dalam pelaporan keuangan tetapi juga mengurangi kemungkinan dari praktik manajemen laba, dimana laporan penghasilan lebih mencerminkan keinginan manajemen dari pada kinerja keuangan yang men-

This study aims to test whether there are differences in liquidity, leverage, profitability and market ratios from the impact before and during the covid-19 pandemic. The sample in this study consisted of 150 observations from 75 manufacturing sector companies listed on the Indonesia Stock Exchange in 2019 and 2020. The manufacturing sector was used as the object of research because manufacturing sector companies are engaged in the real sector where there are various types of businesses in the sector compared to other sectors. Testing in this study used the paired sample t-test method. The results showed that there were differences in the average values ​​of the liquidity and leverage variables before and during the covid-19 pandemic. While the profitability and PER variables have no difference in the average values ​​before and during the covid-19 pandemic. The results show that during the COVID-19 pandemic, manufacturing companies experienced a decline in the quality of company asset management, so that it had an impact on the company's condition in fulfilling company obligations, although manufacturing companies were still able to make profits even though they experienced a decline.

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