Analisis Good Corporate Governance Dan Pihak Berelasi Terhadap Manajemen Laba

Abstract

This study uses deskriptive and verification research methods, that aims to examine and analyze the effect of Good Corporate Governance as measured   by independent directors and related transactions as measured by debt current related transaction on earnings management. In this study earnings management is measured using by the Beneish M-score model on the grounds that this model can help disclose the companies that are indicated to be doing earnings management or not. The results of the study confirm that Good Corporate Governance and Related Transactions opportunistic management to carry out earnings management, so this should be a concern for stakeholders.