Pengaruh Struktur Good Corporate Governance Terhadap Kinerja Perusahaan Dan Manajemen Laba

Abstract

<p><em>The issue of this research is the importance of good corporate governance as a tool to determine the quality of company performance. </em></p><p><em>The long-term goal to be achieved is to analyze how the Structure of Good Corporate Governance which is proxied by the Board of Commissioners, Independent Commissioners, Institutional Ownership, Managerial Ownership and Audit Committees affect Company Performance. Furthermore, testing is done to make a prediction model of Good Corporate Governance that affects company performance with Profit Management as mediation / intervening.</em></p><p><em>Path analysis with 2S OLS, sampling using a purposive sampling method, is the method used to analyze the data used is a with criteria for companies manufacturing consumer goods industry sectors listed on the Stock Exchange in 2010-2015. The type of data is secondary data sourced from annual financial statements.</em></p><p><em>The results showed that the first model of institutional ownership and audit committee affected the company's performance, the second model of the board of commissioners, independent commissioners, institutional ownership and audit committee affected earnings management and the third model of earnings management did not affect the company's performance. Earnings management is not able to mediate the effect of the structure of Good Corporate Governance on company performance.</em></p><em>The findings of this study indicate that more than 92% of manufacturing companies in the consumer goods industry sector in 2010-2015, did earnings management by way of income smoothing.</em><em><br /> </em>

Good Corporate Governance Dan Kinerja Keuangan

“…Keputusan dan strategi yang berjalan efektif bagi perusahaan membuat kinerja keuangan semakin bagus. Hal tersebut sejalan dengan penelitian dari Ningsih et al (2019) bahwa peningkatan jumlah anggota dewan direksi akan meningkatkan kinerja keuangan. Rumus untuk menghitung dewan direksi menurut Sathyamoorthi et al (2018) adalah sebagai berikut.…”

“…Dengan kata lain, manajer juga akan ikut menanggung kerugian jika terjadi kesalahan pengambilan keputusan. Kepemilikan manajerial juga dapat mencegah terjadinya asimetri informasi karena kepemilikan yang semakin besar akan memacu manajer untuk berhati-hati saat mengambil keputusan dan melaporkan kondisi perusahaan dengan benar (Ningsih et al, 2019). Hermiyetti & Katlanis (2017) juga berpendapat bahwa kepemilikan manajerial yang semakin tinggi akan meningkatkan profitabilitas karena dapat memotivasi manajer untuk berupaya meningkatkan kekayaan perusahaan sebagai pemegang saham.…”

“…Menurut Abdulsamad et al (2018) efektif atau tidaknya dewan direksi bukan masalah ukurannya melainkan ditentukan oleh bagaimana setiap anggota beroperasi sebagai satu kesatuan. Hasil penelitian ini berbeda dengan penelitian yang dilakukan oleh Ningsih et al (2019) bahwa terdapat pengaruh antara dewan direksi terhadap kinerja keuangan.…”

The Impact of Tax Avoidance, Sustainability Report Disclosure, and Earnings Management on Firm Value in the Digital Era With Corporate Governance as a Moderating Variables

“…Research results from Minnick (2011) show that investor uncertainty can be reduced in companies that are better managed by taking a proactive approach to disclosing bad news early , and Earnings management can lead to efficiency with corporate (Minnick, 2011). There is a relationship between company performance, earnings management and corporate governance (Kumari & Pattanayak, 2017 Firm Value (FV) (Yee et al, 2018), (Fambudi & Fitriani, 2020); (Wahyuningsih, 2020) Firm Value is the result of the company's operations since its foundation is the total value of the company or a measurement tool that is often used to assess the company as a basis for decision making…”

Pengaruh Leverage Dan Perubahan Intangible Asset Terhadap Kinerja Perusahaan Dengan Komite Audit Sebagai Variabel Moderating

“…Semakin banyak komite audit di suatu perusahaan tidak akan mempengaruhi kinerja perusahan tersebut. Hasil penelitian ini didukung oleh penelitian Makhrus (2019), Hasdina (2013), Ningsih, Diana, & Junaidi (2019), serta Alim & Destriana (2016). Hasil penelitian ini tidak sesuai dengan penelitian (Widyati (2013) dan Hariati & Rihatiningtyas (2015) yang menyatakan komite audit berpengaruh signifikan terhadap kinerja perusahaan.…”