JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi

PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN MELALUIGCG SEBAGAI VARIABEL MODERATING

Risa, Nurma (Unknown)
Sukaesih, Sukaesih (Unknown)

Article Info

Publish Date
17 Feb 2014

Abstract

The purpose of this research are to verify the impact of earning management to financial performance with good corporate governance as a moderating variable. Number of commissioner board and the existence of auditcommittee are use to indicate good coporate governance. The sample of research is manufacturing company thatlisted in Bursa Efek Indonesia for the year 2009 ? 2011. T-test is used to prove all of hypothesis. The results indicatethat earning management have an impact to company financial performance. Number of commissioner board can beweaken the impact of earning management to company financial performance, but the other hand, existence of auditcommittee can not.

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Journal Info
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Website

Abbrev

jrak

Publisher

Universitas Islam 45 Bekasi

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...