PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KECENDERUNGAN PERUSAHAAN

Abstract

Agency Conflict or Principal Conflict can be emerge opportunistic profit management behavior. This behavior is avoidable with Good Corporate Governance. The purpose of this study are to identify the effect of Corporate Governance charactertistic to the family company tendency in making profit management by using WarpPLS method. The finding show that there is no found a tendency of the family company to making profit management. Wherease not did not found moderation effect of Corporate Governance on company tendency in making profit management action. However, based on the analysis result found the Corporate Governance effect the profit management behavior indicate the better of company governance, seen from three indicators, that are proportion of independent Commisary and audit Committee, as well audit quality, then the lower practices of profit management in the company. The result show the relationship a Predictor as moderating variable change to be explanatory variable