Article Per Year (5 Year)
p-Index From 2020 - 2025
1.578
P-Index
This Author published in this journals
All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Equity Abdi Psikonomi Indonesian Journal of Business Analytics (IJBA) Antroposen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Riset Akuntansi dan Keuangan Indonesia Equity
BANDI
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Indonesian Journal of Business Analytics (IJBA)

 1 
Corporate Governance and Earnings Management: The Impact of Board Independence and Audit Committee Effectiveness Fitri Nurjanah; Bandi; Payamta; Jaka Winarna
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14436

Abstract

This study aims to explain the influence of independent board of commissioners and audit committee effectiveness on real earnings management. The population of this study is manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2015-2022. The sampling technique used in this study is purposive sampling, namely a sampling technique with certain considerations or criteria. The data analysis technique used is descriptive statistical testing and multiple regression using data processing software. The findings reveal that both the independence of the board of commissioners and the effectiveness of the audit committee play a significant role in mitigating real earnings management. Specifically, these governance mechanisms are shown to have a negative and statistically significant influence on the extent to which firms engage in real earnings management.
Co-Authors Catur Budi Santosa Dentasari Bekti Utami Dewi Kartika Sari Erma Setiawati Eskasari Putri Evi Dewi Kusumawati Fitri Nurjanah Gunarhadi Jaka Winarna Payamta Siswandari Siti Rahmi Nurannisa Taufiq Arifin Tetiana Fitrianingsih Wahyu Widardjo Y Anni Aryani