The effect of good corporate governance on earnings management in companies that perform IPO
Initial Public Offering (IPO) is one of the motivations of the occurrence of earnings management practices. Earnings management is done by a company to obtain a positive response from the market in order to increase the amount of funds. Good corporate go-vernance (GCG) is considered capable of minim...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2016-01-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/851 |
| _version_ | 1819227920748511232 |
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| author | A.A. Putu Kendran Pramithasari Gerianta Wirawan Yasa |
| author_facet | A.A. Putu Kendran Pramithasari Gerianta Wirawan Yasa |
| author_sort | A.A. Putu Kendran Pramithasari |
| collection | DOAJ |
| description | Initial Public Offering (IPO) is one of the motivations of the occurrence of earnings management practices. Earnings management is done by a company to obtain a positive response from the market in order to increase the amount of funds. Good corporate go-vernance (GCG) is considered capable of minimizing the measures of earnings manage-ment because it has a goal to achieve a better and healthier company under the principles owned. This study aims to determine the effect of GCG on earnings management in companies that perform IPO. Samples are taken using purposive sampling method and are acquired as many as 31 companies, which are analyzed using multiple linear regres-sions. The result of this study indicates that management ownership, independent com-missioners, and audit committee have negative and significant relationship with earn-ings management, in which this result is consistent with the research hypothesis. Meanwhile, institutional ownership has positive and significant relationship with earn-ings management, in which this result is not consistent with the research hypothesis. |
| first_indexed | 2024-12-23T10:49:03Z |
| format | Article |
| id | doaj.art-3e075e90cf1844e1b0a0ce9c4c287cac |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-12-23T10:49:03Z |
| publishDate | 2016-01-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-3e075e90cf1844e1b0a0ce9c4c287cac2022-12-21T17:49:57ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2016-01-0161374410.14414/tiar.v6i1.851522The effect of good corporate governance on earnings management in companies that perform IPOA.A. Putu Kendran Pramithasari0Gerianta Wirawan Yasa1 Udayana University Udayana UniversityInitial Public Offering (IPO) is one of the motivations of the occurrence of earnings management practices. Earnings management is done by a company to obtain a positive response from the market in order to increase the amount of funds. Good corporate go-vernance (GCG) is considered capable of minimizing the measures of earnings manage-ment because it has a goal to achieve a better and healthier company under the principles owned. This study aims to determine the effect of GCG on earnings management in companies that perform IPO. Samples are taken using purposive sampling method and are acquired as many as 31 companies, which are analyzed using multiple linear regres-sions. The result of this study indicates that management ownership, independent com-missioners, and audit committee have negative and significant relationship with earn-ings management, in which this result is consistent with the research hypothesis. Meanwhile, institutional ownership has positive and significant relationship with earn-ings management, in which this result is not consistent with the research hypothesis.https://journal.perbanas.ac.id/index.php/tiar/article/view/851ipogcgand earnings management |
| spellingShingle | A.A. Putu Kendran Pramithasari Gerianta Wirawan Yasa The effect of good corporate governance on earnings management in companies that perform IPO Indonesian Accounting Review ipo gcg and earnings management |
| title | The effect of good corporate governance on earnings management in companies that perform IPO |
| title_full | The effect of good corporate governance on earnings management in companies that perform IPO |
| title_fullStr | The effect of good corporate governance on earnings management in companies that perform IPO |
| title_full_unstemmed | The effect of good corporate governance on earnings management in companies that perform IPO |
| title_short | The effect of good corporate governance on earnings management in companies that perform IPO |
| title_sort | effect of good corporate governance on earnings management in companies that perform ipo |
| topic | ipo gcg and earnings management |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/851 |
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