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All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Nurlia *
Universitas Balikpapan
Economics, Econometrics & Finance

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Pengaruh Corporate Governance Dan Earning Management Terhadap Kinerja Perusahaan Dengan Political Connections Sebagai Variabel Modertating Sektor Barang Konsumsi Di Bursa Efek Indonesia Wiwik Saraswati; Nurlia *; Dimas Rama Pramudia
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Company performance is a measure of whether the company is good or not, company performance as measured by the amount of company profits will increase investors to invest their capital. Good corporate governance will improve company performance so that company value will increase, while earnings management is an act of managers in engineering accounting information so that recorded profits are in accordance with the wishes of managers, both for personal and corporate interests. Political connection as a moderating variable is able to strengthen the relationship of earnings management to company performance but cannot be a moderating relationship between governance and company performance. The population in this study were companies in the consumer goods industry sector that were listed on the IDX for the period 2019 - 2021. The sampling technique used was purposive sampling and a total of 35 companies were obtained with 82 observations.
Co-Authors Dimas Rama Pramudia Wiwik Saraswati