Jurnal Paradigma Akuntansi
Vol. 4 No. 4 (2022): Oktober 2022

GOOD CORPORATE GOVERNANCE, AUDIT QUALITY, DAN EARNINGS QUALITY DI PERUSAHAAN MANUFAKTUR

Angela Marchelia Santoso (Unknown)
Rousilita Suhendah (Unknown)

Article Info

Publish Date
18 Oct 2022

Abstract

The purpose of this research is to examine the influence of managerial ownership, institutional ownership, and commissioner board structure toward earnings quality with a moderating effect study from audit quality in manufacturing companies listing in the Indonesian Stock Exchange in the periode 2017-2019. The sample was determined by purposive sampling method. The research conducted by taking 86 manufacturing companies. The result of this research shows that commissioner board structure have negative effect on earnings quality, while managerial ownership, institutional ownership, and managerial ownership moderated by audit quality have no effect on earnings quality.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...