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Journal : JUIMA : Jurnal Ilmu Manajemen

MODERASI CORPORATE GOVERNANCE PADA HUBUNGAN EARNINGS MANAGEMENT DAN KINERJA KEUANGAN Putra, I Gede Cahyadi; Gunadi, I Gusti Ngurah Bagus
JUIMA : JURNAL ILMU MANAJEMEN Vol 8 No 1 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.697 KB) | DOI: 10.36733/juima.v8i1.47

Abstract

The purpose of this study is to test and obtain empirical evidence of influence earnings management on firm performance and corporate governance influence on earnings management relationships and firm performance. The sample in this research is 40. The analysis tool used is Moderate Regression Analysis (MRA). Based on the results of the analysis can be concluded that earnings management has a positive effect on company performance. Corporate governance has no effect on the relationship between earnings management and firm performance.
PENGARUH CORPORATE GOVERNANCE PADA HUBUNGAN SUSTAINABILITY REPORT DAN REAKSI INVESTOR DI BURSA EFEK INDONESIA I Gusti Ngurah Bagus Gunadi; I Gede Cahyadi Putra
JUIMA : JURNAL ILMU MANAJEMEN Vol 11 No 2 (2021): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sustainability report is a report made by the company in order to disclose to all stakeholders regarding environmental, social and good governance performance. Sustainability reports are what companies need to provide information to investors about the company's sustainability. This study aims to analyze the effect of sustainability reports on investor reactions and the role of corporate governance on the relationship between sustainability reports and investor reactions. The research was conducted for 5 years with a sample of 6 mining companies from 48 mining companies on the Indonesia Stock Exchange. Sampling using purposive sampling method and data analysis techniques with moderated regression analysis. The results show that the sustainability report has a positive effect on investor reactions and corporate governance strengthens the relationship between sustainability reports and investor reactions.