Research Article
Analysis The Influence of Corporate Governance on Financial Performance With Earnings Management As Moderating Variable
@INPROCEEDINGS{10.4108/eai.4-11-2022.2328814, author={Agus Setiyawan and Agus Ismaya Hasanudin and Helmi Yazid and Munawar Muchlish}, title={Analysis The Influence of Corporate Governance on Financial Performance With Earnings Management As Moderating Variable}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={corporate governance earnings management financial performance size growth opportunity}, doi={10.4108/eai.4-11-2022.2328814} }- Agus Setiyawan
Agus Ismaya Hasanudin
Helmi Yazid
Munawar Muchlish
Year: 2023
Analysis The Influence of Corporate Governance on Financial Performance With Earnings Management As Moderating Variable
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328814
Abstract
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.