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

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  • EP ID EP409611
  • DOI 10.9790/487X-2002021822.
  • Views 72
  • 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