PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN KESAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014)

Dian Indah Hayati - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study aims to empirally examines the influence good corporate governance (GCG) on impression management. Based on agency theory and signaling theory this study formulated 5 hypotheses. This study using 5 proxy to measure quality of GCG namely, the frequencyr of board meetings, the frequency of audit committee meetings, the proportion of independent commissioners, the size of directors on the board, and the size of the audit committee.This study is classified as causative research. The population in this study is a publicly traded company listed on the Indonesia Stock Exchange in. The purposive sampling was used to choose the sample from population which resulted with

65 final sample. The data were collected from annual report and were analyzed using multiple regression analysis.

Results of this study show that: (1)The frequencyr of board meetings have no significant effect on the impression management, (2)The frequency of audit committee meetings have no significant effect on the impression management, (3)The proportion of independent commissioners have no significant effect on the impression management, (4)The size of directors on the board have no significant effect on the impression management, and (5)The size of the audit committee have no significant effect on the impression management. The result confirm that the 5 proxy of GCG mechanism have no significant influence on the intensity of impression management.

Keywords : impression management and good corporate governance


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