The Effect of Good Corporate Governance Mechanism, Financial Performance, and IFRS Adoption on Earnings Management Practices Case Study: Manufactured Firms Listed on Indonesia Stock Exchange Period 2012?2017

This study aims to analyze the influence of the mechanism of good corporate governance, financial performance and ifrs adoption of earnings management practices case studies on manufacturing companies listed on the Stock Exchange for the period 2012-2017. The sample from this study is a manufacturing company listed on the IDX (Indonesia Stock Exchange) from 2012-2017. This study use 28 companies as sample which were determined based on the purposive sampling method. The study was tested using multiple linear regression methods. The results of this study indicate that partially the composition of the board of commissioners, audit committees, institutional ownership, managerial ownership, and if adoption have a significant effect on earnings management practices. Meanwhile, the composition of the board of commissioners, audit committee, institutional ownership, managerial ownership, return on assets, debt equity ratio, dividend payout ratio, and if adoption have an effect on the practice of earnings management.