PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
Abstract: Earning managements
is a management action in the process of preparing financial statements to
influence the level of earnings that is displayed. Earnings management is one
factor that can reduce the credibility of financial statements. Add to bias
earnings management in the financial statements and can interfere with the use
of a trusted financial reports profit figures as a result of these engineering
profit numbers without engineering. Corporate governance is a concept proposed
to improve business performance through supervision or monitoring management
performance and ensuring accountability of management to the stakeholders with
a framework based on rules. The concept of corporate governance as proposed for
the achievement of corporate management more transparent to all users of
financial statements. If this concept is applied properly it is expected that
economic growth will continue to rise in line with the transparency of
corporate management a better and will benefit many parties. Detection
possibility of earnings management in the financial statements, examined
through the use of estimates of total accruals. Total accruals consist of
nondiscretionary accrual and discretionary accruals. Earnings management occurs
because of opposition from various interested parties on the financial
statement information, which interested parties on financial statements
information that is internal and external parties. Conflicts of interest that
occurs is minimized by a mechanism that is capable of aligning the interests of
external and internal parties. Agency theory suggests that earnings management
issues can be eliminated with the supervision of their own through good
corporate governance.
Penulis: Yufenti Oktafia
Kode Jurnal: jpakuntansidd110298
