文章基本信息

标题：PRAKTIK TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE) DAN USEFULNESS INFORMASI AKUNTANSI (Telaah Teoritis Dan Empiris)
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作者：Muhammad Miqdad
期刊名称：Jurnal Manajemen dan Kewirausahaan (Journal of Management and Entrepreneurship)
印刷版ISSN：1411-1438
出版年度：2012
卷号：14
期号：2
页码：147-155
DOI：10.9744/jmk.14.2.147-155
语种：English
出版社：Institute of Research and Community Outreach - Petra Christian University
摘要：Accounting researchs on corporate governance and earnings management refers to the positive accounting theory and agency theory. Most of the result empirical studies showed that implementing of good corporate governance (GCG) negatively affect to earnings management. Excessive earnings management practices will affect the credibility of the financial statements in the user’s perception namely investors, creditors and other stakeholders. Corporate governance and earnings management associated with behavioral problems, therefore qualitative research method as an alternative to explore further of the behavioral problems.
关键词：Corporate Governance, Earnings Management, Positive Accounting Theory, Agency Theory, Qualitative Research