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All Journal Jurnal Kajian Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JURMA : Jurnal Program Mahasiswa Kreatif eCo-Fin Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) JAKBS Indonesian Journal of Innovation Multidisipliner Research JEBD Abdi Masyarakat UIKA Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Indonesian Journal of Innovation Multidisipliner Research Manager : Jurnal Ilmu manajemen
M. Imam Sundarta
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Controlling Function of Corporate Governance to The Relevance of Accounting Earnings Information Azis, Azolla Degita; Hurriyaturrohman; Sundarta, Muhammad Imam; Rizqi, Muhamad Nur
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a8

Abstract

The relevance of accounting earnings information is needed to help users of financial statements to make a decision. This research intends to expand previous empirical studies by examining more comprehensive corporate governance variables, which are the proportion of audit committees and commissioners, the role of financial accounting experts in the audit committee, and ownership structure to increase the relevance of accounting earnings information. The aim of this research is to examine whether controlling function held by the company in order to perform good corporate governance can affect to the informativeness of accounting earnings in Indonesia. This research method uses Pooled Least Square (PLS) with total sample 327 firm-year observations of Indonesian public companies from 2017 to 2019. The result shows that the existence of effective controling function by multiple large shareholder, accounting expert, audit committee, and board size can increase the relevance of earnings information that rely on financial statement. This research findings could be as an additional literature in financial accounting and corporate governance area, and also for practitioners in manufacturing company in Indonesia that if a firm has good controlling function, it can provide relevant information about earnings to shareholders.
Co-Authors A. Syukur, Dudung Amalia, Elma Amelia Sandra Aminda, Renea Sinta Ananda Serly Nurlita Angga Prasetia Anggi Pebriyani Anggita Citra Dewi Anuraga Kusumah Azis, Muchamad Azis Alfayed Azolla Degita Azolla Degita Azis Basith, Jundi Muhammad Bimo, Widhi Aryo Candra, Alexander Cantika, Melodia Chandra, Alexander Dapi Yoga Nugraha Degita Aziz, Azolla Denia Maulani Desmy Riani Diah Yudhawati Dudung Abdul Syukur Erlani, Dhea Sylva Ficka Adelya Firdaus, M. Azis Firli Fissilmi Kaaffah Handayani, Adinda Putri Hartanti Nugrahaningsih Harun Faizal Hurriyaturrohman Hurriyaturrohman Imvie, Amanda Amalia Indah Sari, Mila Indrawati, Vini Indupurnahayu Jani Subakti Khoirunisa, Shinta Tharwiah Krisdiyanti, Cindy Kurnia, Annisa Desri Lili, Muhamad Lulu, Lulu Melati, Pitri Mohammad Irsyad, Fatih Mugi Dharmawan Muhamad Arif Juniardi Muhamad Azis Firdaus Muhamad Nur Rizqi Mukhlis, Ade Muniroh, Leny N. A. Rumiasih Niken Octafiani Nisa Wardah Novita Sari, Diana Nugraha, Muhammad Rizky Nugroho, Agung Nuraeni, Ade Retno Nurhayati, Immas Nurokhmah, Setianingrum Oktaviani, Lola Putri Lestari, Putri Rachmatullaily Tinakartika Rinda Rahmat Mulyana Dali Rasiman Rasiman Ritzkal, Ritzkal Rohayati, Teti Rosita, Ester Rosita, Rika Rumiasih, NA. Sajaratul Aini Saputri, Bela Nenih Septiyani, Fitria Ika Siti Rahayu Siti Saniah Subakti, Djani Sunarya, Amalia Putri Syukur, R. Dudung Abdul Titing Suharti Widhi Ariyo Bimo Yogi Resmawan Yudiana Yudiana, Yudiana Yuggo Afrianto Yusup Sunandar