IMPLEMENTASI GOOD CORPORATE GOVERNANCE DAN USEFULNESS INFORMASI AKUNTANSI

Abstract

Governance is the basis for creating the welfare of all parties in the Company, which will be reflected in the usefulness of the accounting information produced. This study aims to obtain information regarding the effectiveness of governance implementation on the usefulness of accounting information. This study uses a qualitative research method with a narrative approach to gain an understanding of previous studies so that a useful research conclusion can be drawn. The main finding in this study is that the implementation of proper governance will minimize the existence of earnings management practices so that the resulting accounting information will be even more accurate.