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All Journal Journal of Management and Business Environment (JMBE) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Bernadia Linggar Yekti Nugraheni
Soegijapranata Catholic University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Impact of Corporate Governance Mechanism on Fair Value Measurement in the Indonesian Banking and Financial Industries Bernadia Linggar Yekti Nugraheni
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023 in press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.28355

Abstract

Fair value is one of an important measurement since the diffusion of International Financial Reporting Standards around the world. Studies of manager opportunistic behaviors through fair value numbers in developing countries have been overlooked. This study aims to investigate the influence of corporate governance mechanism towards an opportunistic behavior through fair value measurement i.e. fair value inputs level 3. This study applied multiple regression and used samples of banking and financial companies listed in Indonesia Stock Exchange between 2015 and 2019. The corporate governance is proxied by three measurements i.e. managerial ownership, institutional ownership and audit committee educational background. This study finds that managerial ownership and institutional ownership have positive influences on fair value inputs level 3. Meanwhile, the independent commissioners and audit committee educational background have negative influences on fair value inputs level 3. Therefore, this study provides evidence that independent commissioners and audit committee educational background can reduce management opportunistic behaviors which is conducted through fair value measurement.
The Impact of Audit Committees and Chief Executive Officer Characteristics on Real Earnings Management Stanley Sanders; Bernadia Linggar Yekti Nugraheni
Journal of Management and Business Environment (JMBE) Vol 1, No 1: Special Issue of the 9th International Conference on Business and Economy, June 2024
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jmbe.v1i1.12036

Abstract

Earnings management is an opportunistic behavior influenced by many factors. However, previous studies have not extensively investigated the impact of audit committee mechanisms and Chief Executive Officer (CEO) characteristics on real earnings management. This study aims to analyze the impact of audit committee mechanisms and CEO characteristics on real earnings management. The study utilizes secondary data from manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. The audit committee mechanism is proxied by using two measurements i.e. the number of audit committee meetings and the educational background of the audit committee, Meanwhile, CEO characteristics are proxied by the gender and the CEO's tenure. By applying multiple regression, this study finds that the number of audit committee meetings and CEO’s tenure have significant negative effects on real earnings management. Meanwhile, the background of the audit committee does not affect real earnings management. Interestingly, this study finds that male CEOs decrease real earnings management.  Therefore, this research provides evidence that the number of audit committee meetings and CEO’s tenure play significant roles in reducing opportunistic behavior in a company. 
Co-Authors Stanley Sanders