Implementation of Corporate Governance Influence to Earnings Management

AbstractThe purpose of this paper is to test the influences of corporate governance implementation to earnings management practical. This research used two stages data analysis. Firstly, this research used asymmetrical information variable as intervening variable. Secondly it would have increased significant rate in Structural Equation Modeling those variable used without intervening variable. This research used primary data, collected by 70 respondents. The respondent are all experts, manager, decision maker and the owner. They are performers in the corporate governance. The research has the previous model and method which explain implementation of corporate governance reduced the bad impact of earnings management