PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN

Abstract

The significance of financial success as a crucial metric for making investment decisions. Financial success is anticipated to be impacted by sound corporate governance practices and earnings management. The purpose of this study is to investigate how primary consumer goods sector businesses' financial performance is affected by sound corporate governance and earnings management from 2018 to 2022. This study employs a quantitative approach, and the sample consists of all 118 core consumer goods businesses listed on the IDX between 2018 and 2022. Purposive sampling was the method employed, and throughout the course of the five-year study period, 19 firms were found, yielding 95 sample data. Multiple regression analysis with SPSS 26 software is the technique employed. The study's findings show that the Audit Committee, Board of Directors, and Board of Commissioners all significantly affect Financial Performance (ROA). Financial Performance (ROA) is not significantly impacted by earnings management. Financial Performance (ROA) is also significantly influenced by the Board of Directors, Board of Commissioners, Audit Committee, and Earnings Management.