2020
DOI: 10.9770/jesi.2020.7.4(54)
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Corporate governance mechanism and financial performance: role of earnings management

Abstract: The mechanism of good corporate governance is used to prevent the management of the company from engaging in unethical actions, such as the earnings management. It can be an effective way to control management. This study aims to analyse corporate governance, consisting of the size of the board of commissioners, the size of the sharia supervisory board, and the audit committee on financial performance, measured as return on assets (ROA), with earnings management as the mediating variable. The sample used for t… Show more

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Cited by 18 publications
(15 citation statements)
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References 32 publications
(51 reference statements)
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“…Research by [22] and [4] concluded that profit management actions can degrade financial performance.…”
Section: H2: the Board Of Directors Has An Influence On Financial Per...mentioning
confidence: 99%
See 2 more Smart Citations
“…Research by [22] and [4] concluded that profit management actions can degrade financial performance.…”
Section: H2: the Board Of Directors Has An Influence On Financial Per...mentioning
confidence: 99%
“…This is proven by various empirical studies, [5] which state that GCG and management are related to the company's financial performances. Likewise, [4] and [6] found that the relationship between GCG and Profit management was in line with the company's financial performances. Meanwhile [7] found that the implementation of the company's GCG will change the point of view of financial reporting based on the results of existing observations compared to existing accounting standards.…”
Section: Introductionmentioning
confidence: 97%
See 1 more Smart Citation
“…The more the number of the board of commissioners can slow down decision making so that it can reduce the company's performance. Good financial performance will reduce earnings management risk (Savitri et al, 2020;Subadriyah et al, 2020).…”
Section: Introductionmentioning
confidence: 99%
“…The combination of debt and equity for the purpose of reducing the cost of capital and increase the firm's profitability is called the capital structure. The most important issue element that the firm's management considers in making different decisions (Savitri et al, 2020;Kulustayeva et `al., 2020;Wójcik-Augustyniak, 2020;Wysokińśka-Senkus, 2020;Nakruang et al, 2020;Tamulevičienė and Androniceanu, 2020).…”
Section: Introductionmentioning
confidence: 99%