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PENGARUH GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA
The purpose of this research is to find out influence of managerial ability and good corporate governance to earning management and influence of good corporate governance as the moderate correlation of managerial ability to the earning management. In this research the earning management is measured by using abnormal production, abnormal discretionary accrual, and abnormal cash flow, managerial ability is measured by using data envelopment analysis, and good corporate governance is measured by using good corporate governance score. The population of this research is manufacturing companies which are listed in Indonesian Stock Exchange in 2013-2016 periods. The sample collection technique has been done by using purposive sampling, and 360 companies sample during 4 years have been obtained. The result of this research shows that, managerial ability has positive influence to the earning management, good corporate governance has negative influence to the earning management, and good corporate governance as the moderate variable able to weaken the influence of managerial ability to the earning management. This showed that the implementation of GCG have important role for corporate operations, it can be seen from the GCG mechanism can mitigate opportunistic behavior of management, in addition the implementation of GCG mechanism in Indonesia has been going well.
Keyword: abnormal production, abnormal discretionary accrual, abnormal cash flow, data envelopment analysis, good corporate governance
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