KELOMPOK 3
Juni Supriyanto – 123011911036
Annisa Novalia Azharia – 123011911079
Yohandita Pramesti Indriyani - 023011911072
Latar Belakang Penelitian
Mashitoh and Irma (2013)
board of commissioners and
audit quality improve
financial performance
Inconsistent
Hermiyetti and Manik (2013) findings
GCG mechanism has no effect the effect of GCG
on financial performance. and CSR on
financial
Saleh et al. (2011). CSR has a performance by
significant positive effect on incorporating
financial performance earnings
Inconsistent management as a
findings
mediation
Mwangi and Jerotich (2013)
CSR has no effect on the variable
financial performance
RUMUSAN
RUMUSAN MASALAH
MASALAH
Teoritis
Sebagai referensi kebijakan bagi Pemerintahan dan Komite Nasional Kebijakan Governance dalam
mewujudkan sistem tata kelola dan tanggung jawab sosial perusahaan yang baik untuk terciptanya
kinerja perusahaan yang lebih baik lagi di Indonesia
Akademis
Sebagai sumber ilmu dan bahan masukan bagi peneliti lain. Serta sebagai referensi bagi setiap
pembaca dari kalangan akademisi seperti mahasiswa dan dosen.
Praktisi
Sebagai referensi dalam pengambilan keputusan bagi para praktisi dalam lingkup perusahaan.
Serta menjadi referensi bagi para stakeholder suatu perusahaan dalam menganalisis kinerja
perusahaan dengan pendekatan analisis GCG, CSR, dan Earnings Management
Dasar Teori Penelitian
2. institutional ownership
2. Determining the parameters value of 1,
total proportion of shares ownership⩽20 percent
2 and 3 with Jones model • Tobin’s Q
or usually known as non-controlling shares
ownership
3. audit quality
Clients audited by Big 4 Public Accounting Firms 3. value of nondiscretionary accrual
will be assigned a value of 1, while clients audited
by non-Big 4 Public Accounting Firms will be given
a value of 0.
4. An accrual earning management
• CSR indicator, is calculated by subtracting
CSR in this study will use index 91 Global Reporting the total accrual with nondiscretionary
Initiative (GRI). accrual
Kesimpulan
• Testing and analysis results show that the GCG mechanism and CSR have a
positive effect on financial performance and earnings management.
• GCG mechanisms and CSR have proven to be significant.
• Meanwhile, the test results and analysis show that earnings management
negatively affects the financial performance and proved significant.
• But earnings management can mediate the effect of the GCG mechanism on
financial performance with mediation from partial mediation.
• Then, the test results and analysis indicate that earnings management can
mediate the effect of CSR to financial performance with full mediation.
Saran Penelitian Selanjutnya