The Analysis of Effects of Good Corporate Governance on Earnings Management in Indonesia with Panel Data Approach
Publish place: Iranian Economic Review Journal، Vol: 22، Issue: 2
Publish Year: 1397
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IER-22-2_011
تاریخ نمایه سازی: 21 مهر 1402
Abstract:
T he research was aimed to analyze effects of Good Corporate Governance, comprising of Composition of Commissioners & Audit Committee on earnings management an Empirical Study on Indonesia Stock Exchange with Panel Data Approach. The data collection method used was documentation. The samples in this research were in Indonesia registered in Indonesia Stock Exchange. The data analysis method employed panel data regression analysis with E-Views Software. The results demonstrate that Good Corporate Governance simultaneously affects earnings management. Partial testing indicates that Good Corporate Governance variable of Composition of Commissioners has no effect on earnings management & Audit Committee has no effect on Earnings Management.
Keywords:
Keywords: Audit Committee , Composition of Commissioners , Good Corporate Governance , Earnings Management. JEL Classification: D۵۳ , G۱۵ , G۳۲ , L۶۰
Authors
Iskandar Muda
Department of Accounting, Faculty Economics and Business, Universitas Sumatera Utara, Medan, North Sumatera, Indonesia
Weldi Maulana
Faculty Economics and Business, Universitas Sumatera Utara, Medan, North Sumatera, Indonesia
Hasan Sakti Siregar
Department of Accounting, Faculty Economics and Business, Universitas Sumatera Utara, Medan, North Sumatera, Indonesia
Naleni Indra
Department of Accounting, Faculty Economics and Business, Universitas Sumatera Utara, Medan, North Sumatera, Indonesia