Ownership Concentration and Earning Quality: Moderating Role of Board Diversity
Bad management practices that occur in the industry cause a lot of harm to many parties. Bad management practices occur due to managers' efforts to manipulate profits. Bad management practices that are carried out by management will be aggravated if the majority of shareholders participate to p...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Negeri Surabaya
2022-04-01
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| Series: | Akrual: Jurnal Akuntansi |
| Online Access: | https://journal.unesa.ac.id/index.php/aj/article/view/16568 |
| _version_ | 1811341868842090496 |
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| author | Triyonowati Triyonowati Rizki Amalia Elfita Suwitho Titik Mildawati Ikhsan Budi Rihardjo |
| author_facet | Triyonowati Triyonowati Rizki Amalia Elfita Suwitho Titik Mildawati Ikhsan Budi Rihardjo |
| author_sort | Triyonowati Triyonowati |
| collection | DOAJ |
| description | Bad management practices that occur in the industry cause a lot of harm to many parties. Bad management practices occur due to managers' efforts to manipulate profits. Bad management practices that are carried out by management will be aggravated if the majority of shareholders participate to press the managers to make a profit manipulation so the earning quality becomes low. The purpose of this research is to find out how ownership concentration affects earnings quality and to determine the ability of directors to reduce the influence of ownership concentration on income quality. The research data used is a manufacturing company registered with the IDX in 2019-2020 with sampling methods using the target population method, that is, a sample determination technique using certain considerations. The data analysis method used is Moderated Regression Analysis (MRA). The results proved that the ownership concentration negatively affects the earning quality and board diversity can moderate the influence of ownership concentration on earning quality. Test results show that Board Diversity can reduce the behavior of Ownership Concentration in performing earnings manipulation |
| first_indexed | 2024-04-13T19:01:30Z |
| format | Article |
| id | doaj.art-a83aff96b5f94fd08af08a649649ec1b |
| institution | Directory Open Access Journal |
| issn | 2085-9643 2502-6380 |
| language | Indonesian |
| last_indexed | 2024-04-13T19:01:30Z |
| publishDate | 2022-04-01 |
| publisher | Universitas Negeri Surabaya |
| record_format | Article |
| series | Akrual: Jurnal Akuntansi |
| spelling | doaj.art-a83aff96b5f94fd08af08a649649ec1b2022-12-22T02:34:05ZindUniversitas Negeri SurabayaAkrual: Jurnal Akuntansi2085-96432502-63802022-04-0113224025010.26740/jaj.v13n2.p240-25018218Ownership Concentration and Earning Quality: Moderating Role of Board DiversityTriyonowati Triyonowati0Rizki Amalia Elfita1Suwitho2Titik Mildawati3Ikhsan Budi Rihardjo4Sekolah Tinggi Ilmu Ekonomi Indonesia SurabayaUniversitas Nahdlatul Ulama SurabayaSekolah Tinggi Ilmu Ekonomi Indonesia SurabayaSekolah Tinggi Ilmu Ekonomi Indonesia SurabayaSekolah Tinggi Ilmu Ekonomi Indonesia SurabayaBad management practices that occur in the industry cause a lot of harm to many parties. Bad management practices occur due to managers' efforts to manipulate profits. Bad management practices that are carried out by management will be aggravated if the majority of shareholders participate to press the managers to make a profit manipulation so the earning quality becomes low. The purpose of this research is to find out how ownership concentration affects earnings quality and to determine the ability of directors to reduce the influence of ownership concentration on income quality. The research data used is a manufacturing company registered with the IDX in 2019-2020 with sampling methods using the target population method, that is, a sample determination technique using certain considerations. The data analysis method used is Moderated Regression Analysis (MRA). The results proved that the ownership concentration negatively affects the earning quality and board diversity can moderate the influence of ownership concentration on earning quality. Test results show that Board Diversity can reduce the behavior of Ownership Concentration in performing earnings manipulationhttps://journal.unesa.ac.id/index.php/aj/article/view/16568 |
| spellingShingle | Triyonowati Triyonowati Rizki Amalia Elfita Suwitho Titik Mildawati Ikhsan Budi Rihardjo Ownership Concentration and Earning Quality: Moderating Role of Board Diversity Akrual: Jurnal Akuntansi |
| title | Ownership Concentration and Earning Quality: Moderating Role of Board Diversity |
| title_full | Ownership Concentration and Earning Quality: Moderating Role of Board Diversity |
| title_fullStr | Ownership Concentration and Earning Quality: Moderating Role of Board Diversity |
| title_full_unstemmed | Ownership Concentration and Earning Quality: Moderating Role of Board Diversity |
| title_short | Ownership Concentration and Earning Quality: Moderating Role of Board Diversity |
| title_sort | ownership concentration and earning quality moderating role of board diversity |
| url | https://journal.unesa.ac.id/index.php/aj/article/view/16568 |
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