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All Journal Agro Ekonomi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL AKUNIDA Jurnal Sains Sosio Humaniora FINANCIAL : JURNAL AKUNTANSI BALANCE Jurnal Akuntansi dan Bisnis Jurnal Riset Terapan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen dan Bisnis Jayakarta Jurnal Pengabdian Masyarakat Bumi Raflesia International Journal of Business, Management and Economics Jurnal Akuntansi dan Keuangan (JAK) Jurnal Media Akuntansi (MEDIASI) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Penamas: Journal of Community Service JAKBS Jakadimas Atestasi : Jurnal Ilmiah Akuntansi
Masnila, Nelly
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Agriculture, Biological Sciences & Forestry Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Good Corporate Governance as Oversight of Earnings Management Quality Yanto, Desri; Fithri, Eka Jumarni; Masnila, Nelly; Amaliah, Neisya; Anjani, Rija; Rizki , Mutiara
Jurnal Sains Sosio Humaniora Vol. 10 No. 1 (2026): Volume 10, Nomor 1 Juni 2026 (In Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i1.55105

Abstract

This study examines the efficacy of Good Corporate Governance (GCG) as an oversight mechanism against earnings management, utilizing audit quality as a moderating variable. Employing a quantitative methodology, the research population comprises basic industry and chemical companies listed on the Indonesia Stock Exchange (IDX) spanning the 2022–2025 period. Through purposive sampling from an initial pool of 95 firms, a final sample of 76 companies was selected, yielding 304 firm-year observations. Empirical findings demonstrate that the proportion of independent commissioners, the presence of female commissioners on the board, and the board's financial and accounting expertise all exert a significant negative effect on earnings management. Furthermore, audit quality is proven to strengthen the mitigating effect of these three board characteristics on earnings management practices. The implications of this study suggest that fostering board independence, gender diversity, and specialized financial expertise, coupled with high-quality external audits, is critical for constraining opportunistic managerial behavior and safeguarding the integrity of financial reporting.
Co-Authors - Sunardi Abrar, Naufal Muhammad Fajari Al Wafa, Imtiyaz Amaliah, Neisya Anjani, Rija Antina Aryanti, Yuli Anugrah, Meilinda Dwi Aprianti, Siska Aryani , Yuli Antina Citra, Anastasia Julia Eliza, Intan Falia, Febby Tri Febriantoko, Jovan Firmansyah Firmansyah Fithri, Eka Jumarni Handayani, Marta Tika Hendradinata, Hendradinata Indri Ariyanti Indriasari, Desi Irfandhia Nugraha, Muhammad Isa, Indra Griha Tofik Jun Harbi Lidya, Desti Mayasari, Riana Meilinda, Tiara Meliana, Irza MUHAMMAD HUSNI MUBAROK Oktarida, Anggeraini Pranita, Andes Prima, Fidel Harmanda Puspita, Sinta Putri, Khofifah Dekriana Rahmadi, Ideta Adelia Rihan, Salsa Amanah Vintha Rizki , Mutiara Said, Jamaliah Sarikadarwati Sopiyan AR Tompunu, Alan Tri Tunggal, Tri Vanessa Sepbrina Yanto, Desri Yevi Dwitayanti