MENCEGAH TINDAKAN MANAJEMEN LABA DENGAN MEKANISME CORPORATE GOVERNANCE

MENCEGAH TINDAKAN MANAJEMEN LABA DENGAN MEKANISME CORPORATE GOVERNANCE

(Prevent Earning Management Action with Corporate Governance Mechanism)
Luhgiatno *)

 

Abstract

Earning management was happen at this moment conflict of interest between managers with owner to be related with different importance. Manager will select the accountancy method to maximum importance. Corporate Governance mechanisms are internal mechanism and external mechanism. Many research founded that earning management carry on with implementation corporate governance mechanism like effective in the company. The gool of good corporate governance is to create value added for all stakeholders (side internal and side external).
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Keywords: Corporate Governance, Earning Management
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*) Staff Pengajar STIE Pelita Nusantara