The Influence of Corporate Governance Mechanism, Accounting Conservatism, And Company Size on Earnings Quality
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 01
Abstract
This research aims to provide empirical evidence on the influence of corporate governance mechanism (audit committee, independence board of commissioner, institutional ownership, managerial ownership), accounting conservatism, and company size on earnings quality. Sample used in this research are manufacturing company listed in Indonesia Stock Exchange (IDX) in 2016-2018 using purposive sampling and obtained 29 companies. This research used secondary data of annual report or financial statement obtained from Indonesia Stock Exchange (IDX) or company website in 2016-2018 period. Data were analyzed using multiple regression method. The finding of this research are institutional ownership and managerial ownership partially has positive significant effect to earnings quality. The accounting conservatism and company size partially has negative significant effect to earnings quality. Whether the audit committee and independence board of commissioner has no significant effect to earnings quality. In addition, corporate governance mechanism, accounting conservatism and company size simultaneously has a significant effect to earnings quality.
Authors and Affiliations
Wiwik Pratiwi , Trisha Pralita
Keywords
Related Articles
- EP ID EP691412
- DOI 10.47191/jefms/v4-i1-04
- Views 177
- Downloads 0
Determinant of Executive Compensation (Evidence from Indonesian Banking)
The Covid-19 pandemic, in addition to having an impact on Indonesia's economic growth which is a minus, also has a negative impact on almost all industrial sectors in Indonesia. One of the industrial sectors under pressu...
Can Female Directors and Commissioners Reduce Stock Price Crash Risk: Evidence from LQ45 Indexed Company
This study empirically examines female directors and female commissioner’s affects stock price crash risk. This research was conducted on companies listed on the IDX's LQ-45 index in 2019-2021 by applying the fixed effec...
Determinants of Company Value with Asset Revaluation as an Intervening
The study aims to determine the effect of Investment Opportunity Set, Liquidity, and Company Size both directly and indirectly on Company Value in companies that revalued assets listed on the Indonesia Stock Exchange in...
Higher Education System in The Republic of Uzbekistan: Modern Trends and Developments
The article discusses the international and domestic experience in the higher education development of the Republic Uzbekistan, implementation of different education forms, reveals the recent trends and its analysis has...
Effect of Institutional Ownership and Audit Committee to Underpricing in Indonesian Stock Exchange
Underpricing is a phenomenon that remains unresolved. Between 2015 and 2022, 83 percent of companies listed on the Indonesia Stock Exchange (IDX) experienced underpricing. Information asymmetry is often cited as the prim...