The Influence of Good Corporate Governance Mechanisms and Profit Management (Empirical Study on Agricultural Sector Companies Listed on the Indonesia Stock Exchange in 2015-2018)
DOI:
https://doi.org/10.22437/jca.v15i2.46727Keywords:
Company Performance, Board of Commissioners, Audit Committee, Institutional Ownership, Earnings ManagementAbstract
This study is entitled "The Effect of Good Corporate Governance Mechanisms and Earnings Management on Company Performance (Empirical Study of Agricultural Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)". The purpose of this study is to determine the effect of Good Corporate Governance Mechanisms and Earnings Management on Company Performance both simultaneously and partially. This study uses agricultural sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique used is purposive sampling. The sample used in this study was 14 companies. The data analysis technique used in this study is multiple linear regression analysis. The results of the hypothesis testing are as follows. (1) The mechanism of governance (Good Corporate Governance) in this case the proportion of the board of commissioners, the number of audit committees, institutional ownership and profit management has an effect on company performance, (2) The proportion of the board of commissioners has no effect on company performance, (3) The number of audit committees has no effect on company performance, (4) Institutional ownership has an effect on company performance, and (5) Profit management has an effect on company performance by20.5%as indicated by the magnitude of the Adjusted R Square while the rest79.5%influenced by other factors that are not included in the research model.
References
Carolina Agnes, Darsono.(2014).”Analisis Pengaruh Mekanisme Tata Kelola Perusahaan Dan Manajemen Laba Terhadap Likuiditas Pasar Saham”. Diponegoro Journal Of Accounting Volume 03 Nomor 02 Tahun 2014, Halaman1-11http://ejournal s1.undip.ac.id/index.php/accounting ISSN (Online): 2337-3806.
Cooper, Donald R. Dan Pamela S.Schindler. 2006. Metode Riset Bisnis. Volume 1 Edisi 9. Jakarta: PT Media Global Edukasi
Epi yus,(2017). “Pengaruh Ukuran Perusahaan, Struktur Kepemilikan Manajerial Dan Manajemen Laba Terhadap Kinerja Perusahaan Property Dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia”. RISET & JURNAL AKUNTA Volume 1 Nomor 1, Februari 2017. e – ISSN : 2548 – 9224. p – ISSN : 2548 – 7507.
Fadillah Asyifaa, (2018).” Pengaruh Dewan Komisaris, Komisaris Independen, Komite Audit Dan Diversifikasi Korporat Terhadap Kinerja Perusahaan (Studi kasus pada perusahaan manufaktur sektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia”.tahun 2011- 2015) ISSN : 2355-9357 e-Proceeding of Management : Vol.5, No.2 Agustus 2018 | Page 2147.
Forum for Corporate Governance in Indonesia. (2001). Peranan Dewan Komisaris dan komite Audit dalam pelaksanaan Corporate Governance. Seri Tata Kelola Perusahaan, jilid II. Edisi ke 2. Jakarta
Ghozali, Imam. 2016. “Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Hadi Syukri, (2018).: Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2016”. BILANCIA Vol. 2 No. 4, Desember 2018 ISSN 2549-5704.
Handayani Sri Rr. Rahmawati Nursakinah Bina.(2017). Analisis Pengaruh Karakteristik Corporate Governance Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2010-2014). Diponegoro Journal Of AccountingHttp://Ejournal-S1.Undip.Ac.Id/Index.Php/Accounting Volume 6, Nomor 3, Tahun 2017, Halaman 1-12. Issn (Online): 2337-3806.
Indriantoro, Nur dan Bambang Supomo. (2016). Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen. Edisi Pertama. BPFE-Yogyakarta: Yogyakarta.
Kementrian Pertanian. (2015). Rencana strategis kementerian pertanian tahun 2015 – 2019. Jakarta: Kementrian Pertanian
Komite Nasional Kebijakan Corporate Governance. (2004). Pedoman Good Corporate Governance Perbankan Indonesia.
Khaiyat Dinul M, (2012).” Indikasi Manajemen Laba Melalui Akrual Diskresioner Pada Perusahaan Telekomunikasi Di Bursa Efek Indonesia”. Jurnal Akuntansi (JAk).
Musfialdi, (2014).” Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Perusahaan”. Jurnal Risalah No. XXVI, Edisi 2, November 2014, Hal 18-39 ISSN 1412-0348.
Putra Dwi Prastika Brayen.(2015).”The Influence of the Board of Commissioners, Proportion of Independent Commissioners, on Company Performance”. Journal of Theory and Applied Management Year 8. No. 2, August 2015
Rahmawati, et al. (2006). “The Influence of Information Asymmetry on Earnings Management Practices in Public Banking Companies Listed on the Jakarta Stock Exchange”. IX National Accounting Symposium., Padang
Santoso Aprih. Diana Puspitasari. Rahmatya Widyaswati. (2017).” The Influence of Earnings Management and Company Size on Company Performance with Audit Quality as a Moderating Variable (Study on Manufacturing Companies Listed on the IDX for the Period 2011-2014)”.adbis Journal of Administration and Business, Volume: 11, Number: 1, July 2017, ISSN 1978-726X.
Situmorang Renaldo Meichael Christian.(2015).”Good Corporate Governance and Performance of State-Owned Enterprises Listed on the Indonesia Stock Exchange 2005-2013”.Christian Meichael Renaldo Situmorang Indonesian Business Management Journal I Made Sudana Vol. 2, Number 3, June 2015.
Sugiyono. 2015. “Quantitative, Qualitative, and R&D Research Methods”. Bandung: AFABETA
Suwardjono. 2017. “Accounting Theory: Financial Reporting Engineering”. Third Edition. Yogyakarta: BPFE
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Febi Siswanti, Achmad Hizazi, Rico Wijaya
This work is licensed under a Creative Commons Attribution 4.0 International License.
