Pengaruh Manajemen Laba dan Good Corporate Governance terhadap Kualitas Laporan Keuangan pada PT Charoen Pokphand Indonesia TBK Periode 2014-2025

Abstract

Financial reporting quality is essential for public companies as it provides reliable information for investors, creditors, and other stakeholders in making economic decisions. However, earnings management may reduce reporting quality, while the implementation of Good Corporate Governance (GCG) is expected to enhance transparency and accountability. This study examines the effects of earnings management and GCG on the financial reporting quality of PT Garuda Indonesia (Persero) Tbk during the 2019–2023 period, covering the pre-crisis, COVID-19 crisis, and post-crisis recovery phases. A quantitative approach with a causal associative design was employed using secondary data from the company’s annual reports and financial statements, comprising twelve observations. Data were analyzed using multiple linear regression with EViews software. The results reveal that earnings management has a negative and significant effect on financial reporting quality (coefficient = -0.284761; p = 0.0170), whereas GCG has a positive and significant effect (coefficient = 0.431528; p = 0.0072). Simultaneously, both variables significantly influence financial reporting quality (Prob(F-statistic) = 0.000934). The coefficient of determination (R²) of 0.7805 indicates that 78.05% of the variation in financial reporting quality is explained by earnings management and GCG. These findings suggest that effective GCG improves financial reporting quality, while earnings management weakens it.