Can Independence of The Board of Commissioners Improve The Earnings Quality? Evidence From Indonesia

Journal Title: IOSR journal of Business and Management - Year 2018, Vol 20, Issue 2

Abstract

This study aims to examine and explain whether the independence of the Board of Commissioners improve the earnings quality at listed companies on the Indonesia Stock Exchange (IDX). The earnings quality on this research measured using earnings persistence. The population of this research are all listed companies on the IDX. The data selected by using purposive sampling method. The results showed that the independence of the Board of Commissioners has no effect to the earnings quality at listed companies on the IDX. This research result indicates that supervisory function by the independence of the board of commissioners not effective in improving the earnings quality at listed companies on the IDX.

Authors and Affiliations

Emillia Nurdin, Hasbudin . , Andi Basru Wawo, Muliati Akib

Keywords

Related Articles

Influence Of Firm Characteristics On Credit Rationing In Micro Finance Institutions In Eldoret Cbd, Uasin Gishu County

Business firms’ accessibility to credit is vital for success. However, credit rationing due to internal factors makes it difficult for most firms to access credit or adequate credit at the prevailing rate of interest eve...

The Effect of Board Composition on The Informativeness of Financial Reporting Quality: Empirical Evidence from Nigeria

Using data on 576 Nigerian firms between 2011 and 2016 to examine the relationship between board composition and financial reporting quality, we underscored that the independence component of board composition is twofold...

The Role of Creative Industry in Developing Social Economy in Indonesia

The development of creative industry sector in Indonesia has been started since the past 10 years. However the majority people in Indonesia is still lack of understanding of this subject, the society is still not clearly...

Study Factors Affecting Satisfaction of Tourists Traveling To Ba Ria - Vung Tau

To have a client service database for travel service, and one in the research of the target to parse the image suffix to the client. Ba Ria - Vung Tau tourism survey. The number of data processing with the SPSS system se...

Effect of Incentives on Employee Performance At Kenya Forest Service Uasin Gishu County

The purpose of the study was to investigate effect of incentives on employee performance at kenya forest service Uasin Gishu County. The study was guided by the Force-Field Theory of Change and Evolutionary Theory of Cha...

Download PDF file
  • EP ID EP409611
  • DOI 10.9790/487X-2002021822.
  • Views 71
  • Downloads 0

How To Cite

Emillia Nurdin, Hasbudin . , Andi Basru Wawo, Muliati Akib (2018). Can Independence of The Board of Commissioners Improve The Earnings Quality? Evidence From Indonesia. IOSR journal of Business and Management, 20(2), 18-22. https://europub.co.uk/articles/-A-409611