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"Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance terhadap manajemen laba (earnings management) dan kinerja perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2006-2011. Variabel yang diuji dalam penelitian ini terdiri dari kepemilikan institusional, ukuran dewan komisaris, kualitas auditor, ukuran perusahaan, manajemen laba yang diukur dengan absolute discretionary accrual diestimasi dengan menggunakan model modified Jones (1991), dan kinerja perusahaan (reported performance and unmanaged performance). Sampel penelitian ini adalah perusahaan manufaktur yang listing di BEI pada tahun 2006-2011. Penelitian ini menggunakan metode purposive sampling dalam menentukan jumlah sampel yang digunakan dan diperoleh 121 perusahaan yang digunakan sebagai sampel. Penelitian ini menggunakan model regresi berganda. Hasil dari penelitian pengaruh mekanisme corporate governance terhadap manajemen laba bahwa variabel institutional ownership dan variabel ukuran perusahaan berpengaruh signifikan negatif. Tetapi untuk variabel ukuran dewan komisaris dan kualitas auditor tidak berpengaruh terhadap manajemen laba. Kemudian hasil dari penelitian pengaruh mekanisme corporate governance terhadap kinerja perusahaan (reported performance) yang diukur dengan profitabilitas (EBIT/Asset) menunjukkan variabel institutional ownership, kualitas auditor dan ukuran perusahaan berpengaruh signifikan positif terhadap kinerja perusahaan dan ukuran dewan komisaris berpengaruh signifikan negatif terhadap kinerja perusahaan. Sedangkan hasil dari penelitian pengaruh mekanisme corporate governance terhadap unmanaged performance yang diukur dengan (EBIT/Asset)-%DA menunjukkan variabel institutional ownership, kualitas auditor dan ukuran dewan komisaris tidak berpengaruh terhadap unmanaged performance dan ukuran perusahaan berpengaruh signifikan positif terhadap unmanged performance.

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The purpose of this research is to examine the effect of the corporate governance mechanism to the earnings management and firm value in manufacturing companies listed at Indonesian Stock Exchange during 2006-2011. The variable examined in this research is institutional ownership, commissioner size, auditor quality, earning management measured with discretionary accrual by modified Jones model (1991) and firm performance (reported performance and unmanaged performance).

The sample which is used in this research manufacturing companies listed at Indonesian Stock Exchange on period of 2006-2011. This research is using purposive sampling method to determine the sample and resulted 121 companies as research sample. Multiple regression model is used to analysis data.

The result of the research (The effect of the corporate governance mechanism to earning management) shows variable of institutional ownership and firm size had negative significant effect to the earnings management. But commissioner size and auditor quality had not significant effect to earnings management. Then the result of the research (The effect of the corporate governance mechanism to firm performance) to reported performance measured with profitability (EBIT/Asset) shows variable of institutional ownership, auditor quality, and firm size had positive significant effect to the firm performance and variable of commissioner size had negative significant effect to the firm performance.

While the result of the research (The effect of the corporate governance mechanism to firm performance) to unmanaged performance measured with (EBIT/Asset)-%DA shows variable of institutional ownership, auditor quality, and commissioner size had not significant effect to unmanaged performance and firm size had positive significant effect to unmanaged performance."

"Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance terhadap earnings management pada perusahaan sektor manufaktur yang terdaftar di BEI tahun 2017 – 2021. Pada triwulan II 2021, meskipun di tengah pandemi Covid 19, industri manufaktur telah menjadi kontributor terbesar atas kenaikan pertumbuhan ekonomi Indonesia mencapai 7,07%. Di akhir tahun 2021 juga, jumlah investor Pasar Modal Indonesia tercatat mengalami pertumbuhan signifikan mencapai 92,9% jika dibandingkan dengan tahun 2020. Hal ini menjadikan kebutuhan akan laporan keuangan yang andal khususnya pada perusahaan sektor manufaktur menjadi semakin besar. Untuk menguji hipotesis penelitian dilakukan regresi data panel pada model Fixed Effect menggunakan EViews 10. Hasil penelitian ini menunjukkan bahwa mekanisme corporate governance yang diteliti yaitu size of board commisioners, internal ownership, dan quality of audit tidak berpengaruh terhadap earnings management. Sedangkan independence of board commisioners berpengaruh negatif signifikan terhadap earnings management.

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The aim of this study is to determine the effect of corporate governance on earnings management manufacturing companies listed at the Indonesia Stock Exchange in 2017 – 2021. In the second quarter of 2021, even though amid the Covid-19 pandemic, the manufacturing industry has become the largest contributor to the increase of Indonesia's economic growth reaching 7,07%. Also at the end of 2021, the number of Indonesian Capital Market investors recorded a significant growth reaching 92.9% compared to 2020. This makes the need for reliable financial reports, especially for companies in the manufacturing sector, even greater. To test the hypothesis, panel data regression was performed on the Fixed Effect Model using EViews 10. The results find that the corporate governance mechanisms studied, namely the size of board commissioners, internal ownership, and quality of audit do not affect earnings management. Meanwhile, the independence of board commissioners has a significant negative effect on earnings management.

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"Penelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap kinerja perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010 hingga 2016. Komponen corporate governance yang digunakan dalam penelitian ini yaitu dewan direksi, dewan direksi independen, dewan komisaris, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, dengan ukuran perusahaan, umur perusahaan dan leverage sebagai variabel kontrol. Sedangakan untuk mengukur kinerja perusahaan yaitu menggunakan (Return on Asset) ROA, (Return on Equity) ROE, (Net Profit Margin) NPM, (Stock Return) SR dan Tobin’s Q. Hasil penelitian ini menemukan bahwa dewan direksi berpengaruh signifikan terhadap ROE, NPM dan Tobin’s Q, namun dewan direksi berpengaruh tidak signifikan terhadap ROA dan SR. Dewan Komisaris berpengaruh signifikan terhadap ROA, ROE, NPM dan Tobin’s Q, namun tidak signifikan terhadap SR. Direktur Independen berpengaruh signifikan ROA, ROE, NPM dan Tobin’s Q, namun tidak signifikan terhadap SR. Komisaris Independen berpengaruh tidak signifikan terhadap ROA, Tobins’ Q dan SR, namun Komisaris Independen berpengaruh signifikan terhadap ROE dan NPM. Kepemilikan Manager signifikan terhadap terhadap ROA, ROE, NPM dan Tobin’s Q, namun tidak signifikan terhadap SR. Kepemilikan Institusional berpengaruh signifikan terhadap terhadap ROA, ROE, NPM dan Tobin’s Q, namun tidak signifikan terhadap SR. Kepemilikan Asing berpengaruh signifikan terhadap ROA, ROE dan NPM, namun Kepemilikan Asing berpengaruh tidak signifikan terhadap Tobin’s Q dan SR.

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This study aims to examine empirically the effect of corporate governance on the firm performance in manufacturing companies listed on the Indonesia Stock Exchange period 2010 to 2016. Dependent variable used in this study are board of directors, independent board of directors, board of commissioners, independent board of commissioners, managerial ownership, institutional ownership, foreign ownership, company size, company age and leverage as control variables. While the components used to measure the performance of the company as an independent variable that is (Return on Assets) ROA, Return on Equity ROE, (Net Profit Margin) NPM, (Stock Return) SR and Tobin's Q. The results of this study found that the board of directors had a significant effect on ROE, NPM and Tobin's Q, but the board of directors had no significant effect on ROA and SR. The Board of Commissioners has a significant effect on ROA, ROE, NPM and Tobin's Q, but not significant to SR. Independent

"Skripsi ini membahas perbedaan manajemen laba yang potensial dilakukan oleh perusahaan pengakuisisi sebelum merger dan akuisisi dengan motivasi-motivasi tertentu dibandingkan dengan perusahaan lain yang tidak melakukan merger dan akuisisi, serta pengaruh corporate governance (CG) dalam menekannya. Penelitian ini adalah penelitian kuantitatif dengan mengambil data dari Bursa Efek Indonesia selama tahun 2001 s.d. 2010. Hasil penelitian menyatakan bahwa manajemen laba pada perusahaan merger dan pengakuisisi lebih kuat dibandingkan dengan perusahaan yang tidak melakukan merger dan akuisisi, serta membuktikan bahwa mekanisme CG yang diterapkan oleh kedua kelompok sampel perusahaan tidak berpengaruh secara signifikan terhadap manajemen laba.

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The object of this thesis are to investigate whether there is differences of earning management by acquiring firms in the period preceding the announcement and completion of merger and acquisition with non-acquiring firm in associated merger and acquisition acts and to investigate whether corporate governance influence the earnings management. The current study is a quantitative study of secondary data from Indonesian Stock Exchange in period 2001-2010.

The result in the current study provide evidence that earning management in acquiring firms are stronger compared to non-acquiring firms. And also results that Corporate Governance have no significant influence toward earnings management."

"The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial performance as well as through earnings management as a mediating variable. The data used in this research are secondary data involving 115 companies listed on the Indonesian Stock Exchange for the period of 2014. The data used in this study are analyzed using partial least square and carried out with the help of SmartPLS 2.0 software. The results show that the mechanism of GCG doesnt has effect on earnings management, CSR has a negative effect on earnings management, mechanism of GCG has a positive effect on financial performance, but CSR and earnings management dont have effect on financial performance. The results also show earnings management cannot be a mediation between GCG mechanisms and financial performance or CSR and financial performance."

"Tujuan dari penelitian ini adalah untuk menguji pengaruh mekanisme corporate governance (CG) terhadap pengungkapan PSAK 5 dan PSAK 7 pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011. Mekanisme CG dalam penelitian ini menggunakan proksi efektifitas dewan komisaris dan efektifitas komite audit serta kualitas audit (ukuran KAP dan opini KAP). Hasil penelitian menunjukkan bahwa efektifitas dewan komisaris dan ukuran KAP berpengaruh positif signifikan terhadap pengungkapan PSAK 5 dan PSAK 7. Sedangkan efektifitas komite audit dan opini audit tidak berpengaruh secara signifikan terhadap pengungkapan PSAK 5 dan PSAK 7.

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The purpose of this study is to examine the impact of corporate governance (CG) mechanism on disclosure required in PSAK 5 dan PSAK 7 of listed manufacture firms in Indonesian Stock Exchange year 2011. CG mechanism is measured by the effectiveness of board of commissioners and the effectiveness of audit committee. The effectiveness of board of commissioners and auditor size have significant impact on disclosure of PSAK 5 dan PSAK 7. But audit committee and auditor opinion have no significant impact on disclosure of PSAK 5 dan PSAK 7."

"Tindakan yang dilakukan oleh manajemen perusahaan untuk mempengaruhi laba yang dilaporkan yang dapat memberikan informasi mengenai keuntungan ekonomis dikenal dengan manajemen laba. Untuk mengendalikan hal tersebut, Indonesia membentuk suatu mekanisme good corporate governance sebagai bentuk pengawasan dan pengendalian perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik corporate governance terhadap manajemen laba. Penelitian ini menggunakan beberapa variabel independen yaitu board independence, komite audit, konsentrasi kepemilikan, dan kepemilikan institusi serta variabel kontrol size dan leverage. Discretionary accrual melalui modified- Jones model (Dechow et al., 1995) digunakan sebagai proksi manajemen laba. Penelitian ini menggunakan unbalanced panel data sejumlah 985 data observasi dari sampel seluruh perusahaan non keuangan yang listed selama periode 2007-2011. Dengan menggunakan estimasi regresi data panel, hasil penelitian ini menunjukkan tidak ada pengaruh signifikan antara board independence, konsentrasi kepemilikan, dan size terhadap manajemen laba. Pengaruh signifikan positif justru ditemukan antara komite audit terhadap manajemen laba. Sementara itu pengaruh signifikan negatif ditemukan antara kepemilikan institusi dan leverage terhadap manajemen laba.

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A behavior of the company’s management to influence reported earnings in order to give the general view of profitability is known as earnings management. Indonesia builds a mechanism which is called good corporate governance as a monitoring system to control earnings management. This research aims to analyze the effect of characteristics of corporate governance to earnings management. This research uses some independent variables such as board independence, audit committee, ownership concentration, and institutional ownership, and control variables such as size and leverage. Discretionary accrual by modified-Jones model (Dechow et al., 1995) is used as the proxy of earnings management.

This research uses an unbalanced panel data of 985 observations data of all listed non-financial companies that listed in the period 2007-2011. Using panel data regression, the result shows no significant effect between board independence, ownership concentration, and size to earnings management. Surprisingly, there is positive significant effect of audit committee to earnings management. There is negative significant effect between institutional ownership and leverage to earnings management."

"Penelitian ini bertujuan untuk mengetahui pengaruh dari corporate governance dan risk management committee terhadap financial performance pada perusahaan manufaktur yang terdaftar di BEI tahun 2016-2020. Pada tahun 2016-2020, perusahaan manufaktur menjadi kontributor tertinggi dalam pendapatan nasional dan financial performance cenderung fluktuatif. Perusahaan manufaktur belum ada peraturan spesifik yang mengatur mekanisme corporate governance sehingga diperlukan penelitian ini. Hasil penelitian ini menunjukkan bahwa indikator corporate governance yang diteliti yakni keberadaan risk management committee tidak mempengaruhi financial performance. Reputasi auditor dan independensi komite audit tidak berpengaruh terhadap financial performance dengan keberadaan Risk Management Committee sebagai variabel intervening. Ukuran dewan komisaris, frekuensi rapat dewan, dan risiko pelaporan keuangan berpengaruh signifikan terhadap financial performance dengan keberadaan Risk Management Committee sebagai variabel intervening.

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The aim of this study is to analyze the effect of corporate governance and risk management committee of manufacturing firms at the Indonesia Stock Exchange in 2016 – 2020. In 2016-2020, manufacturing companies were the highest contributors to national income, and financial performance fluctuated. Manufacturing companies do not yet have specific regulations governing corporate governance mechanisms, so this research is needed. The results of this study find that the existence of a risk management committee has insignificant on financial performance. The auditor reputation and the independence of the audit committee has insignificant on financial performance through the existence of a risk management committee. The size of the board of commissioners, the frequency of board meetings, and the risk of financial reporting has positively significant on financial performance through the existence of a risk management committee."

"Penelitian ini bertujuan untuk mengetahui mengetahui pengaruh penghindaran pajak terhadap nilai perusahaan dengan memasukkan peranan variabel moderasi tanggung jawab sosial dan tata kelola perusahaan. Sampel penelitian ini adalah 101 observasi perusahaan manufaktur tahun 2011 yang terdaftar di Bursa Efek Indonesia. Analisis regresi berganda digunakan untuk menguji hipotesis dalam penelitian ini. Hasil penelitian menunjukkan bahwa kinerja tanggung jawab sosial berpengaruh terhadap nilai perusahaan sedangkan penghindaran pajak dan tata kelola perusahaan tidak berpengaruh. Sedangkan, kinerja tanggung jawab sosial dan tata kelola perusahaan sebagai variabel pemoderasi antara hubungan penghindaran pajak terhadap nilai perusahaan tidak dapat memoderasi kedua hubungan tersebut.

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The objective of this study is to find out the impact of corporate social responsibility performance, corporate governance and tax avoidance in firm value. And the impact of tax avoidance toward firm value with corporate social responsibility performance and corporate governance as moderating variable. Sample of this study consist of 101 observation from manufacturing companies listed in Indonesian Stock Exchange. Multiple regression analysis was used to test the hyphotesis in this research.

The result of this study shows corporate social responsibility performance has positive effect toward firm value, tax avoidance and corporate governance has no effect. And at the same time, performace corporate social responsibility and corporate governance as moderating variable in relationship between tax avoidance and firm value can?t moderate between that relationship."

"Penelitian ini menganalisis peran debt financing dan corporate governance terhadap earning management pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014 - 2019. Tujuan penelitian ini adalah untuk mengetahui pengaruh debt financing dan corporate governance terhadap praktik earning management pada suatu perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel purposive sampling serta menggunakan model statistik regresi berganda data panel. Variabel yang digunakan pada penelitian ini, yaitu absolute value of abnormal accruals sebagai variabel dependen, leverage, komisaris independen, dan board size sebagai variabel independen, serta variabel kontrol yang terdiri dari firm size, return on asset (ROA), growth, dan firm age. Data yang digunakan pada penelitian ini adalah laporan keuangan dan laporan tahunan pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Sampel penelitian yang digunakan terdiri dari 380 perusahan non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2014 - 2019 dengan jumlah observasi sebanyak 2180 observasi. Hasil pada penelitian ini menunjukan adanya pengaruh signifikan yang positif antara debt financing terhadap praktik earning management pada suatu perusahaan yang diproksikan melalui tingkat leverage, serta adanya pengaruh signifikan yang positif antara corporate governance terhadap praktik earning management pada suatu perusahaan yang diproksikan melalui komisaris independen dan board size.

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This research analyzes the role of debt financing and corporate governance on earning management in non-financial companies listed on the Indonesia Stock Exchange in the period of 2014-2019. The aim of this research is to investigate the influence of debt financing and corporate governance on earning management practices in a company. This research uses a quantitative approach with purposive sampling and employs a multiple regression panel data statistical model. The variables used in this research are the absolute value of abnormal accruals as the dependent variable, leverage, independent commissioner, and board size as the independent variables, and control variables comprising of firm size, return on asset (ROA), growth, and firm age. The data used in this research is financial and annual reports of non-financial companies listed on the Indonesia Stock Exchange for the period of 2014-2019. The sample used in this research consists of 380 non-financial companies listed on the Indonesia Stock Exchange for the period of 2014-2019 with a total of 2180 observations. The results of this research show a significant positive effect of debt financing on earning management practices in a company proxied through leverage level, and a significant positive effect of corporate governance on earning management practices in a company proxied through independent commissioner and board size."