Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage Keuangan dan Pergantian CEO terhadap Kinerja Perusahaan yang Dimediasi oleh Manajemen Laba

Suryono, Yenni (2015) Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage Keuangan dan Pergantian CEO terhadap Kinerja Perusahaan yang Dimediasi oleh Manajemen Laba. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to examine the influence of good corporate governance, firm size, financial leverage and CEO changes on company performance and also examines the impact of earnings management as mediation variable on this relationship. This study also examines the mediation path for all variables used in the model of this study. This study uses 170 companies that have been selected purposively from 280 company at property, real estate and construction building companies for the period of 2008 to 2012 that listed in Indonesia Stock Exchange (IDX).The research hypotheses are tested using Structural Equation Model (SEM) analysis. This study produces some evidence. First, the proportion of independent board has no negative effect on earnings management. Second, the board size has a positive effect on earnings management. Third, the size of the company has no positive effect on earnings management. Fourth, financial leverage has no positive effect on earnings management. Fifth, CEO changes has no negative effect and statistically significant on earnings management. Sixth, earnings management has no effect on the performance of the company and seventh, it can be concluded that the earnings management cannot mediate the influence the proportion of independent board, board size, firm size, financial leverage and CEO turnover on firm performance

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number SUR p 274/2015
Uncontrolled Keywords: good corporate governance, firm size, leverage, ceo changes, earnings management, corporate performance
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 31 Jul 2019 02:07
Last Modified: 31 Jul 2019 02:07
URI: http://repository.stieykpn.ac.id/id/eprint/464

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