PENGARUH ANTARA MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN

The objective of this study is to examine the influence of earnings management and corporate governance on firm’s performance listed at Indonesian Stock Exchange periode 2010-2011. This study takes sample from 131 companies in the manufacturing sector at the Indonesia Stock Exchange, which were published in financial report from 20102011. This research is using purposive sampling method to determine the sample and resulted 64 companies as research sample. The method of analysis of this research used single regression and multi regression. The results of this study show that (1) earnings management had significant influence to firm’s performance (2) commissioner independent had not significant to firm’s performance (3) simultaneously of earnings management and commisioner independent had positively significant to firm’s performance. The coefficient of determination (R 2 ) is 0.154 which means that the model can explain the effect of independent variables on the dependent variable of 15.4% and the rest of 84.6% explained by other variables outside the model