Effect of Good Corporate Governance Audit Quality Management and Earnings As A Moderating Variable
The purpose of this study to determine the quality of audits in industry companies related to institutional ownership, managerial ownership, independent board, the size of independent commissioner board and audit committee. And also, how earnings management moderate' instit...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of National and World Economy, Institute for Economics and Politics
2021-03-01
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| Series: | Finance, Accounting and Business Analysis |
| Subjects: | |
| Online Access: | http://faba.bg/index.php/faba/article/view/80 |
| _version_ | 1827164473327091712 |
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| author | Wati Aris Astuti Sekar Mayangsari |
| author_facet | Wati Aris Astuti Sekar Mayangsari |
| author_sort | Wati Aris Astuti |
| collection | DOAJ |
| description | The purpose of this study to determine the quality of audits in industry companies related to institutional ownership, managerial ownership, independent board, the size of independent commissioner board and audit committee. And also, how earnings management moderate' institutional ownership, managerial ownership, independent commissioner board, the size of the independent commissioner board and the audit committee on audit quality. The design or method in this study uses univariate and multivariate (regression) methods to determine the relationship between good corporate governance and audit quality and earnings management moderation. Population and samples from the Financial Statements of 105 industrial companies listed on the Indonesia Stock Exchange, 2015-2019. The presented findings show that earnings management does not strengthen or weaken good corporate governance on audit quality. |
| first_indexed | 2024-04-09T21:25:28Z |
| format | Article |
| id | doaj.art-f8de3a7d8c994322974c41678e4999d2 |
| institution | Directory Open Access Journal |
| issn | 2603-5324 |
| language | English |
| last_indexed | 2025-03-21T01:17:10Z |
| publishDate | 2021-03-01 |
| publisher | University of National and World Economy, Institute for Economics and Politics |
| record_format | Article |
| series | Finance, Accounting and Business Analysis |
| spelling | doaj.art-f8de3a7d8c994322974c41678e4999d22024-08-03T02:48:16ZengUniversity of National and World Economy, Institute for Economics and PoliticsFinance, Accounting and Business Analysis2603-53242021-03-01318195Effect of Good Corporate Governance Audit Quality Management and Earnings As A Moderating VariableWati Aris Astuti0Sekar Mayangsari1Trisakti University, IndonesiaTrisakti University, IndonesiaThe purpose of this study to determine the quality of audits in industry companies related to institutional ownership, managerial ownership, independent board, the size of independent commissioner board and audit committee. And also, how earnings management moderate' institutional ownership, managerial ownership, independent commissioner board, the size of the independent commissioner board and the audit committee on audit quality. The design or method in this study uses univariate and multivariate (regression) methods to determine the relationship between good corporate governance and audit quality and earnings management moderation. Population and samples from the Financial Statements of 105 industrial companies listed on the Indonesia Stock Exchange, 2015-2019. The presented findings show that earnings management does not strengthen or weaken good corporate governance on audit quality.http://faba.bg/index.php/faba/article/view/80good corporate governanceaudit quality and earning management |
| spellingShingle | Wati Aris Astuti Sekar Mayangsari Effect of Good Corporate Governance Audit Quality Management and Earnings As A Moderating Variable Finance, Accounting and Business Analysis good corporate governance audit quality and earning management |
| title | Effect of Good Corporate Governance Audit Quality Management and Earnings As A Moderating Variable |
| title_full | Effect of Good Corporate Governance Audit Quality Management and Earnings As A Moderating Variable |
| title_fullStr | Effect of Good Corporate Governance Audit Quality Management and Earnings As A Moderating Variable |
| title_full_unstemmed | Effect of Good Corporate Governance Audit Quality Management and Earnings As A Moderating Variable |
| title_short | Effect of Good Corporate Governance Audit Quality Management and Earnings As A Moderating Variable |
| title_sort | effect of good corporate governance audit quality management and earnings as a moderating variable |
| topic | good corporate governance audit quality and earning management |
| url | http://faba.bg/index.php/faba/article/view/80 |
| work_keys_str_mv | AT watiarisastuti effectofgoodcorporategovernanceauditqualitymanagementandearningsasamoderatingvariable AT sekarmayangsari effectofgoodcorporategovernanceauditqualitymanagementandearningsasamoderatingvariable |