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.
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