Detail Inovasi Perguruan Tinggi


Tema: Akuntansi
Judul: The Effect of Good Corporate Governance on Earning Management and Earning Power as a Moderating Variable with Interaction Approach: Evidence from Companies Listed in Corporated Governance Perception Index (CGPI).
Perguruan Tinggi: Universitas Pembangunan Jaya
Jenis/sdm: mahasiswa/0413068204

Tahun: 2017

The objective of the study was to establish the effect of Good Corporate Governance (GCG) on Earning Management and how the influence of Earning Power as Moderating variable, research conducted on companies that had been registered in CGPI (Corporate Governance Perception Index).The target population consisted of the 34 companies that had been registered in CGPI (Corporate Governance Perception Index) in 2016. Secondary data was used covering the period 2016 and analysed using cross section data and linear regression methodologiesto test the effect of the independent variables on the dependent variable. The study found that the level of GCG relationship with earning management is 25.5% and the GCG relationship to earning management increased to 80.4% due to earning power as moderating variable. The study recommended the need for effective corporate governance practices to contribute to reduce earning management.