PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE terhadap KINERJA KEUANGAN PERUSAHAAN dengan dimediasi MANAJEMEN LABA sebagai intervening variabel (studi kasus pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2013-2015)

Yuni Kurniawati, Hartono Hartono, Isnani Isnani


For companies that go public, the implementation of good corporate governance is believed to improve the financial performance or corporate earnings that impact on the company's stock price.
This study examines the Effect of Institutional Ownership, Managerial Ownership, Proportion of Independent Board of Commissioners and Board of Commissioner's Size to Earnings Management and Influence of Profit Management to Company's Financial Performance at manufacturing companies listed on Indonesia Stock Exchange 2013-2015. The method used is purposive sampling with 46 samples . while to know the relationship between variable of writer use descriptive analysis calculation method, Classic Assumption Test, Multiple Regression, Goodness Of Fit model.
The result of this research shows that institutional ownership has negative effect to earnings management. Managerial ownership has negative effect to earnings management. The proportion of independent board of commissioner has negative effect to earnings management. The size of board of commissioner has a positive effect on earnings management and earnings management influence to financial performance.
Keywords: Good Corporate Governance Mechanism, Earnings Management, Financial Performance

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