The Influence of the Independent Board of Commissioners, Audit Committee and Accounting Conservatism on Profit Quality in the Indonesian Banking Industry
Journal Title: International Journal of Multidisciplinary Research and Analysis - Year 2023, Vol 6, Issue 10
Abstract
Earnings quality is an important factor in the banking industry that has a significant impact on the health and sustainability of a company. The purpose of this study was to examine the effect of the Independent Board of Commissioners, Audit Committee, and Accounting Conservatism on Earnings Quality in the Indonesian banking industry. The independent variables used include the Independent Board of Commissioners, Audit Committee, and Accounting Conservatism. The dependent variable is earnings quality as measured by discretionary accruals. The data in this study is secondary data from 17 banks or companies listed on the Indonesia Stock Exchange in 2013-2017. The population for this study were banking companies in Indonesia that were listed on the Indonesia Stock Exchange (IDX) in 2013-2017, selected based on a sampling technique using purposive sampling. Methods of data analysis using multiple linear regression tests. The results of the study show that the independent board of commissioners has a positive effect on earnings quality. Meanwhile, conservatism has a negative effect on earnings quality. Furthermore, the audit committee has no effect on earnings quality.
Authors and Affiliations
Agung Nurmansyah
Keywords
Related Articles
- EP ID EP721400
- DOI 10.47191/ijmra/v6-i10-03
- Views 17
- Downloads 0
Marketing Strategy Analysis of the Faculty of Sports Science Swimming Pool, Yogyakarta State University
The swimming pool owned by the FIK UNY (Fakultas Ilmu Keolahragaan Universitas Negeri Yogyakarta/ Faculty of Sports Science Yogyakarta State University) has sufficient facilities. However, the number of visitors could ha...
Newly Discovered Works of Ali Safi Kashifi Hirawi: “Sharh-i Masnavi”, “Ghazal-i Ali Safi”, “Tuhfatu-l-Hani”
This article is dedicated to the works of Fakhruddin Ali Safi Hirawi ibn Husayn Waz Kashifi (d. 939 / 1532-1533), a representative of the Herat Scientific and Literary School. The study analyzes significant issues in the...
Application of Learning Theory in the 5-1-2 Pattern MBKM Curriculum at the Al-Fatimah Islamic Institute of Bojonegoro
The preparation and implementation of the MBKM Curriculum in Higher Education will be clearer, more systematic and structured if it is based on appropriate learning theories. Furthermore, MBKM at IAI Al-Fatimah Bojonegor...
Mobile Number Portability in Bangladesh, A Threat to Customer Retention
The research intends to identify whether MNP should be considered a threat to current market leader in the telecom industry and why mobile subscribers accept this innovative service. The researcher studied the reasons fo...
The Effect of Learning Facilities on Student Achievement During the Covid-19 Pandemic
This study aims to determine the relationship between learning facilities and the learning achievement of Physical Education, Sports, and Health students at SMA Negeri 1 Sayegan during the Covid-19 pandemic. This type of...