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Evelyn Natasya
Accounting Department, Faculty of Economics and Communication, Universitas Bina Nusantara
Economics, Econometrics & Finance

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CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT: EVIDENCE OF LISTED INDONESIAN COMPANIES Evelyn Natasya
Journal of Applied Finance & Accounting Vol. 8 No. 1 (2021): Publish on June 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i1.7381

Abstract

The purpose of this research is to investigate the relationship of corporate governance  such as competence of board commissioner and audit committee, audit quality and earnings management in 434 manufacturing sector companies listed in Indonesia Stock Exchange period year 2016-2018. Earnings management proxied by discretionary accrual and profitability proxied by return-on-asset. The results of this study are: (1) firm’s size as control variable is significantly negative influences earnings management (2) profitability which proxied by return-on-asset is significantly negative influences earnings management. Meanwhile, this research did not find support evidence that competence of board commissioner, competence of audit committee, audit quality, revenue growth connection significantly influences on earnings management. Companies can analyze the earnings management through company size and financial ratios such as profitability.
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