PENGARUH PRAKTEK MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN TERHADAP PENETAPAN GOOD CORPORATE GOVERNANCE (GCG) [SKRIPSI]

Influence of Earning Management and Financial Performance to assembling
Good Corporate Governance

The objective of this study is to examine the influence of corporate
governance mechanism, namely institutional ownership and managerial
ownership. This study also examines influence concequensies of director to
earning management to financial performance. This study take sample from 20
companies in the CGPI 2008, which were published in financial report from
2006, 2007 and 2008. the method of analysis of this research used multi
regression and single regression.
The results of this study that (1) institutional ownership had positive
significant influence to earning management. (2) managerial ownership had
negative significant influence to earning management. (3) institutional ownership
had positive significant influence to financial performance ( ROA, ROE,
Tobins’Q). (4) managerial ownership had negative significant influence to
financial performance (ROA, ROE, Tobins’Q).

Key Words : Good Corporate Governance, Earning Managemant, Financial
Performance.

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