Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Nugroho, Bernardus Y.
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Board Characteristics and Earning Management Nugroho, Bernardus Y.; P., Umanto Eko
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 18, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Corporate governance is a concept where management supervision takes place in the decision-making process, both in public and business organizations. This research reviews the effect of board characteristics (measured based on the independent board of directors, dual leadership/CEO duality, board size, managerial ownership, board composition /multiple directorships, board tenure, audit committee, and board interlock) on earning management in companies listed in the Indonesian Stock Exchange during the 2004-2008 period. To identify earning management, the researcher uses the Jones model (1991) as modified by Dechow and Sloan (1996) to separate non-discretionary accrual (NDAC) components from discretionary accrual components (DAC) in the total accrual. The research shows that earning management takes place in companies listed in the Indonesian Stock Exchange during the 2004-2008 period, be they companies in general, manufacturers, non-manufacturers, and companies that use audit committee services. It is discovered that the independent board of directors, board size, managerial ownership, board composition/multiple directorships, board tenure, and audit committee do not affect earning management practices in the above companies; only dual leadership/CEO duality affects the earning management practices.
Co-Authors P., Umanto Eko