| Autor: |
Setiyawan, Agus, Hasanudin, Agus Ismaya, Yazid, Helmi, Muchlish, Munawar |
| Předmět: |
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| Zdroj: |
EAI Computing & Communication in Emerging Regions - CCER; 2023, p1-9, 9p |
| Abstrakt: |
The primary objective of this study is to examine corporate governance and earnings management as a moderating variable effect on financial performance with the control variable size and growth. Institutional ownership, managerial ownership, and the proportion of independent boards of commissioners characterize corporate governance. Return on Assets is used to evaluate financial performance, whereas the Modified Jones Model is used to evaluate management. This study's population consists of manufacturing businesses listed on the Indonesia Stock Exchange, and information was obtained from 114 companies using 342 samples. The data reveal that institutional ownership has a large positive influence on financial performance, but management ownership has no impact and the percentage of independent board of commissioners has no impact on financial performance. Earnings management has not adequately addressed the influence of corporate governance on financial success. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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