Universitas Bhayangkara Jakarta Raya

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ISTIANINGSIH, ISTIANINGSIH Earnings Quality as a link between Corporate Governance Implementation and Firm Performance. International Journal of Management Science and Engineering Management.

Text Earning Quality as link.pdf Download (1MB)

Abstract

This research finds empirical evidence for the role of earnings quality as a mediator between good corporate governance (GCG) mechanisms and firm performance. The sample is 570 data manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. This research used multiple regression analysis. GCG mechanisms in this study measured by the proportion of independent board of commissioners, audit committee expertise, and frequency of audit committee meetings. The result shows that the proportion of independent board of commissioners and audit committee expertise does not affect earnings quality. On the other hand, institutional ownership and frequency of audit committee meetings affect earnings quality. However, the proportion of independent board of commissioners affects company performance. Institutional ownership, the frequency of audit committee meetings, audit committee expertise in accounting, and earnings quality do not affect company performance. This study provides a basis for investors to see the quality of GCG implementation which is a determinant of earnings quality as an investment consideration.

Item Type:	Other
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi Ilmu Sosial > Ekonomi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Dr Istianingsih Sastrodiarjo
Date Deposited:	30 Dec 2021 01:58
Last Modified:	30 Dec 2021 01:58
URI:	http://repository.ubharajaya.ac.id/id/eprint/11533

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