Pengaruh Mekanisme Corporate Governance Dan Kinerja Keuangan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2017)
The aims of this study determined the effect of financial performance and corporate governance mechanisms on earnings management. The type of data in this study is secondary data was taken from the Indonesia Stock Exchange (IDX) website; www.idx.co.id. The type of research used is quantitative research with purposive sampling, which is sampling based on the research objectives and predetermined criteria. The criteria is manufacturing companies that issue financial statements that are stated in rupiah and ends on December 31 during the 2016-2017 observation period. The analytical tool used in this research are descriptive statistical test, classical assumption test, multiple linear regression analysis. The results of this study indicate that the variables of cash flow from operation and leverage have a significant effect on earnings management. Managerial ownership, audit committee, and board of commissioners variables have no significant effect on earnings management
