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The purpose of this study is to examine and obtain empirical evidence of the influence of earnings management, corporate governance on firm performance and examine the influence of good corporate governance and earnings management simultaneously effect the performance on the company. The sample in this study consisted of 32 manufacturing companies listed on the Indonesia Stock Exchange in 2007-2011 with 160 observation. Samples obtained by purposive sampling method. Statistical methods used to test the hypotheses is multiple linear regression analysis.The test result obtained that Good Corporate governance is measured using a roxy for managerial ownership, institutuinal ownership, thr proportion of independent commissioners and the number of audit committee members have a positive effect on firm performance. Earnings management ist meausred using discretionary accruals are statistically significant at the 5 percent level. Based on the obtained F test all of variable significance level is below 0.05. this suggests good corporate governance and earnings management simultaneously effect to corporate performance.
Kata kunci: earnings management, corporate governance, kinerja perusahaan
