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Marko Sebira Hermawan
School of Accounting and Finance BINUS Business School, BINUS University Jl. Hang Lekir I No.6, Jakarta, 10270.
Economics, Econometrics & Finance

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EFFECTS OF CORPORATE GOVERNANCE VARIABLES ON EARNINGS MANAGEMENT IN INDONESIA Stephanus Remond Waworuntu; Marko Sebira Hermawan; Sheila Nerissa Hokardi
Jurnal Keuangan dan Perbankan Vol 16, No 3 (2012): September 2012
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.672 KB) | DOI: 10.26905/jkdp.v16i3.1075

Abstract

To determine the effects of corporate governance on earnings management, this paper analyzed 171 annualreports from issued 2006 to 2009 by 57 non-financial, joint stock companies implementing GCG (GoodCorporate Governance) practices, which were listed on the Indonesia Stock Exchange (IDX). Six corporategovernance variables (board composition, independent commissioners, separate chairman/CEO roles, auditcommittee, managerial share ownership, and audit quality) as well as three control variables (leverage, size,and ROA) were used. The results showed that two corporate governance variables significantly influencedearnings management practices (separate chairman/CEO roles and managerial share ownership); the othervariables had no effect because these companies used GCG practices only to follow regulations rather than tomonitor and control.
Co-Authors Sheila Nerissa Hokardi Stephanus Remond Waworuntu