Hanifah, Umi and Astuti, Diana Dwi and Sari, Nurshadrina Kartika (2018) Turnitin Karya Ilmiah - Determinants of Earning Management and Good Corporate Governance as Intervening. International Conference on Police and Society (INCOPS), Indonesia.

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Abstract

The development of the chemical industry which is one of the manufacturing industry sectors is currently growing rapidly. The development of the chemical industry needs support through the supply of capital from investors that can be obtained on the stock market. Investor need financial information that’s reported by the company through their financial statements, earnings are one measure used to measure company performance. Based on accounting theory, management uses their information to influence the profit, it called earning management. This research wants to analyze the factors of earning management with good corporate governance (GCG) as intervening variable. Sample of this research are the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange for 2013 until 2017. The determinants of earning management that use in this research are auditor reputation, audit committee, the number of board directors, independent commissioners and percentage of shares. We also use good corporate governance as intervening variable because a good form of corporate governance is when a company is able to disclose the information needed by outsiders, when company apply GCG it will pressure management to do earning management. This study used path analysis and 21 companies as samples. The results found that (1) the number of board directors, independent commissioners and percentage of share has direct effect to GCG, (2) the number of board directors, independent commissioners, percentage of share and GCG has direct effect to earning management, and (3) GCG can mediate audit committee, the number of board directors, independent commissioners and percentage of share to earning management.

Item Type:	Other
Subjects:	H Social Sciences > HG Finance
Divisions:	AKUNTANSI-S1
Depositing User:	NURSHADRINA KARTIKA SARI
Date Deposited:	01 Oct 2020 00:27
Last Modified:	01 Oct 2020 00:27
URI:	http://repo.itsm.ac.id/id/eprint/245

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