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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Lasma Tiurmaida Aritonang
Politeknik Negeri Batam
Economics, Econometrics & Finance

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The effect of Good Corporate Governance and Audit Quality on the Quality of Earning Lasma Tiurmaida Aritonang
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.422 KB) | DOI: 10.5281/zenodo.1305179

Abstract

The study examined the effect of corporate governance and audit quality on the quality of earnings. Corporate governance with board diversity is measured from the aspect of age and educational background members of the board of directors. Audit quality is measured based public accounting firm that audited by a big four firm/non-big four. The study measures the quality of earnings with discretionary accruals. This study used a sample of 160 non-financial companies listed on the Stock Exchange in 2010-2013, bringing the total observation in this study was 640 samples. The results provide empirical evidence that the age member of the board of directors does not affect the quality of earnings, a background study also does not affect the quality of earnings. Quality audits also show the results do not affect the quality of earnings.
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