Corporate governance dan manajemen laba

Siregar, Budi Gautama (2015) Corporate governance dan manajemen laba. At-Tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam, 1 (2). pp. 1-21. ISSN 2356-492X

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Abstract

Information on profit measure the success or failure of the business
in achieving the objectives set operation. The theory of agency (agency
theory) implies the existence of information asymmetry between managers
as agents and owners (in this case a shareholder) as a principal.
Information asymmetry arises when managers more aware of internal
information and prospects of the company in the future compared to the
shareholders and other stakeholders.
One form of irregularities committed by the management as an
agent, which is in the process of preparing financial statements
management can affect the rate of profit shown in the financial statements
or often called earnings management (earnings management), so as to
make investors lose confidence in their investments, and causing investors
withdraw funds that have invested previously. Corporate governance is a
system that regulates and controls the company is expected to provide and
enhance the company's value to shareholders. Application of corporate
governance mechanisms can be done between the activating role of the
board of independent directors, institutional ownership and audit
committee in order to control the actions of management to always perform
their functions to enhance shareholder value.

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