Earnings Management Mediate the Effect of Managerial Over Confidence, Good Corporate Governance and Corporate Social Responsibility on Company Performance

Authors : Ni Putu Dina Nuryantini

Volume/Issue : Volume 7 - 2022, Issue 1 - January

Google Scholar : http://bitly.ws/gu88

Scribd : https://bit.ly/3B0o0KA

DOI : https://doi.org/10.5281/zenodo.5996020

This study aims to provide empirical evidence regarding the mediating effect of Earnings Management as measured by Total Earnings Management on Managerial Overconfidence, Good Corporate Governance and Corporate Social Responsibility on Company Performance. The population of this research are mining companies listed on the Indonesia Stock Exchange for the period 2016-2020 by using purposive sampling technique obtained a sample of 170 observations. The data analysis technique uses Smart PLS 3.0. The results of this study provide empirical evidence that Earnings Management is able to fully mediate the negative influence of Managerial Overconfidence on Company Performance through Overinvestment and Capital Expenditure activities. This is different from the Good Corporate Governance mechanism as measured by the Independent Board of Commissioners proxy, Institutional ownership, managerial ownership and the audit committee mediated by Earnings Management are able to directly and partially influence the Company's performance. Similar to the effect of the Good Corporate Governance mechanism, the mediating role of Earnings Management is also able to partially and directly influence the Corporate Social Responsibility on Company Performance.

Keywords : Company Performance, Earnings Management, Managerial Overconfidence, Good Corporate Governance, Corporate Social Responsibility.


Paper Submission Last Date
30 - June - 2023

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