PENGARUH GOOD CORPORATE GOVERNANCE DAN PERILAKU TERMOTIVASI SERTA STRATEGI BISNIS TERHADAP KINERJA PERUSAHAAN MELALUI EARNING MANAJEMEN DENGAN FIRM SIZE SEBAGAI VARIABEL CONTROL
DOI:
https://doi.org/10.31328/jim.v7i2.2992Keywords:
Kata kunci, Good Corporate Governance, Perilaku Termotivasi, Strategi Bisnis, Earning Management, Kinerja.Abstract
ABSTRACT This reseach aims to obtain empirical evidence, to examine and to explain the effect of good corporate governance, motivated behavior, business strategies and earnings management on performance in coal companies in Indonesia that go public on the Indonesia Stock Exchange. The results of this research is expected to contribute to the development of accounting science, especially positive accounting theory, agency theory, and creative accounting practices, that has been rarely used as material for study in Indonesia. This was quantitative research. The research design was census with criteria for 22 coal companies that went public on the Indonesia Stock Exchange. Data analysis used logistic regression and ordinary regression by using the Method of Successive Interval to increase the scale of measurement and analyzed using SPSS 24 software. The results of the analysis identified that there was a significant or insignificant effect on the variables of Good Corporate Governance, Motivated Behavior, Business Strategy, Earnings Management, Performance.Keywords: Good Corporate Governance, Motivated Behavior, Business Strategy, Earning Management, Performance.ABSTRAKPenelitian ini ditujukan untuk memperoleh bukti empirik, menguji dan menjelaskan mengenai pengaruh good corporate governance, perilaku termotivasi, strategi bisnis dan earning Management terhadap kinerja pada perusahaan batu bara di Indonesia yang go public di BEI. Hasil penelitian ini diharapkan memberikan sumbangan untuk pengembangan ilmu akuntansi khususnya positive accounting theory, agency theory, dan creative accounting practices yang sampai saat ini masih jarang dijadikan bahan kajian secara seksama di Indonesia.Jenis penelitian ini adalah kuantitatif. Rancangan penelitiannya adalah sensus dengan kriteria terhadap 22 perusahaan batubara yang go public di Bursa Efek Indonesia. Analisis data dengan menggunakan regresi logistic dan regresi biasa dengan terlebih dahulu menggunakan Method of Successive Interval untuk menaikkan skala pengukurannya dan dianalisis menggunakan software SPSS 24. Hasil analisis menunjukkan bahwa terdapat pengaruh signifikan maupun tidak signifikan pada variabel Good Corporate Governance, Perilaku Termotivasi, Strategi Bisnis, Earning Management, KinerjaKata kunci:   Good Corporate Governance, Perilaku Termotivasi, Strategi Bisnis, Earning Management, Kinerja.References
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