PENGARUH TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA DAN NILAI PERUSAHAAN

Abstract

This study aims to identify the effect of effectiveness of the board of directors, board of commissioners, and audit committee (GCG) on earnings management and company value. The population data consists of 41 banking sector companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample in this study was taken using a purposive sampling method. Variable testing is performed using path analysis conducted with the Lisrel program. Testing the hypothesis in this study using a significance level of 1.96. From the results of data analysis, it was concluded that the effectiveness of BOD and AC affects earnings management, the effectiveness of AC and earnings management affects the value of the company with a significance value above 1.96. While the effectiveness of BOC does not affect earnings management and the effectiveness of BOD does not affect the value of the company with a significance level below 1.96.