Empirical Analysis Company Size Corporate Governance And Audit Quality To Earning Management In Indonesia

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Empirical Analysis Company Size, Corporate Governance and Audit Quality to Earning Management in Indonesia

Author : Rizal Mawardi
Publisher :
ISBN 13 :
Total Pages : 14 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Empirical Analysis Company Size, Corporate Governance and Audit Quality to Earning Management in Indonesia by : Rizal Mawardi

Download or read book Empirical Analysis Company Size, Corporate Governance and Audit Quality to Earning Management in Indonesia written by Rizal Mawardi and published by . This book was released on 2017 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the preparation of accrual basis accounting financial statements are selected because it can reflect the company's financial condition directly. Policymakers provide flexibility for management to be able to choose the accounting standards applied to the company. Management takes advantage of the freedom of selection of certain accounting policies in order to provide good earnings reporting in the financial statements. This study aims to analyze the effect of firm size and good corporate governance (GCG) to earnings management with moderation variables that is audit quality. This research is a quantitative research using secondary data. The sample selection was done by purposive sampling method and the data processing method using hypothesis analysis and multigroup analysis. The data used is obtained from Indonesia Stock Exchange and processed by using Smart PLS. The results showed that firm size variables did not significantly influence positively to earnings management but the variable of Good Corporate Governance (GCG) had a significant positive effect on earnings management. Audit quality can not moderate the effect of firm size on earnings management. The researchers hope that the results of this study will provide new insights for academics and practitioners regarding the relationship between Corporate Size, Good Corporate Governance (GCG) and Audit Quality to Profit Management.

Good Corporate Governance Mechanism, Size, Managerial Ownership Structure, and Leverage at Earning Management in Indonesian Public's Banking

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Author : Rowland Bismark Pasaribu
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Good Corporate Governance Mechanism, Size, Managerial Ownership Structure, and Leverage at Earning Management in Indonesian Public's Banking by : Rowland Bismark Pasaribu

Download or read book Good Corporate Governance Mechanism, Size, Managerial Ownership Structure, and Leverage at Earning Management in Indonesian Public's Banking written by Rowland Bismark Pasaribu and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Social Responsibility Disclosure in Manufacture Public Companies at Indonesian Stock Exchange. This research aimed at knowing the influence of audit quality, proportion of independent commissioner, audit committee, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in Indonesia stock exchange period 2008-2012. The result shows that (1) all independent variables simultaneously has influence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management.

Boards at Work : How Directors View their Roles and Responsibilities

Author : Philip Stiles
Publisher : OUP Oxford
ISBN 13 : 0191580937
Total Pages : 182 pages
Book Rating : 4.1/5 (915 download)

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Book Synopsis Boards at Work : How Directors View their Roles and Responsibilities by : Philip Stiles

Download or read book Boards at Work : How Directors View their Roles and Responsibilities written by Philip Stiles and published by OUP Oxford. This book was released on 2001-03-29 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Boards of directors are coming under increasing scrutiny in terms of their contribution in monitoring and controlling management, particularly in the wake of high-profile corporate frauds and failures, and also their potential to add value to organizational performance through involvement in the strategy process and through building relationships with key investors. Despite the importance of these issues, not only to organizations but also arguably to national competitiveness, the nature of board activity remains largely a black box, clouded by prescriptions, prejudices, and half-truths. This book responds to calls for greater scrutiny of boards of directors with an in-depth examination of directors of UK organizations, drawing on the accounts of directors themselves as to their roles, influence, and the potential and limits to their power. Much work on boards of directors has labelled the board as a rubber stamp for dominant management, and non-executive directors in particular have been variously described as poodles, pet rocks, or parsley on the fish. Such accounts are rooted in assumptions of board activity that are essentially adversarial in nature, and that the solution to the 'problem' of reconciling the interests of managers with those of shareholders is to increase the checks and balances available to the board of directors. The findings of this study show that boards, in many cases, are far more than passive rubber stamps for management and that non-executives are encouraged to act as trusted advisers to the executives and the chief executive, rather than solely monitors of executive activity. Boards are important mechanisms in maintaining the strategic framework of the organization through setting the boundaries of organizational activity. The potential of the board members, in particular the non-executives, to fulfil such a mandate depends on a number of factors, including ability, willingness to engage with the organizational issues, and the degree of knowledge they have relevant to the host firm. Above all, the degree of trust built between members of the board, and between the board and key external constituencies, is at the heart of effective board behaviour.

Earnings Management and Corporate Governance. An Investigation of Financial Statement Reporting of Publicly Listed Companies in Nigeria

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Author : Ademola Akinteye
Publisher : GRIN Verlag
ISBN 13 : 334607871X
Total Pages : 862 pages
Book Rating : 4.3/5 (46 download)

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Book Synopsis Earnings Management and Corporate Governance. An Investigation of Financial Statement Reporting of Publicly Listed Companies in Nigeria by : Ademola Akinteye

Download or read book Earnings Management and Corporate Governance. An Investigation of Financial Statement Reporting of Publicly Listed Companies in Nigeria written by Ademola Akinteye and published by GRIN Verlag. This book was released on 2019-12-09 with total page 862 pages. Available in PDF, EPUB and Kindle. Book excerpt: Doctoral Thesis / Dissertation from the year 2015 in the subject Business economics - Investment and Finance, grade: Great Distinction, UGSM-Monarch Business School Switzerland (Accounting and Finance), course: Doctor of Philosophy in Finance, language: English, abstract: The dissertation examined Earnings Management and Corporate Governance Governance Practices of the firms that are listed on the floor of the Nigerian Stock Exchange. The researcher investigated the published financial statements of all the listed companies across all the sectors of the exchange using empirical quantitative research methods. Al the variables of earnings management were extracted from the published annual financial statements and Directors Annual Reports through Content Analysis. The paper further explored all the variables of corporate governance as published by the Directors in the Annual Reports in the Financial Statements and through a face to face recorded interviews of the members of the Board of Directors, the members of the Audit Committees and the Heads of Internal Audit Functions in the Listed Public Companies. The study documented that companies that are listed on the Nigerian Stock Exchange are involved in both the upward and downward earnings management practices. This findings cut across all the Sectors and categorization of the companies on the Nigerian Stock Exchange. The research thus recommended the need for better oversight by the Board of Directors, the Audit Committee and the Market Regulators mainly the Security and Exchange Commission and the Nigerian Stock Exchange. The findings of the Research on Corporate Governance is mixed. In certain sectors, evidence of strong corporate governance are documented as reflected in the quality of Board Members, the Quality of the deliberations at the Board meetings, the independence of the Board, the independence of the Audit Committee and the independence and effectiveness of the Head of the Internal Audit function measured by the reporting line of the holder of this role. In some sectors, the ingredients of strong corporate governance were missing thus suggesting a need for a more stricter regime of corporate governance to be implemented in these corporations.

Earnings Management and Corporate Governance. An Investigation OfFinancial Statement Reporting of Publicly Listed Companies in Nigeria

Author : Ademola Akinteye
Publisher :
ISBN 13 : 9783346078728
Total Pages : 868 pages
Book Rating : 4.0/5 (787 download)

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Book Synopsis Earnings Management and Corporate Governance. An Investigation OfFinancial Statement Reporting of Publicly Listed Companies in Nigeria by : Ademola Akinteye

Download or read book Earnings Management and Corporate Governance. An Investigation OfFinancial Statement Reporting of Publicly Listed Companies in Nigeria written by Ademola Akinteye and published by . This book was released on 2019-10-22 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt: Doctoral Thesis / Dissertation from the year 2015 in the subject Business economics - Investment and Finance, grade: Great Distinction, UGSM-Monarch Business School Switzerland (Accounting and Finance), course: Doctor of Philosophy in Finance, language: English, abstract: The dissertation examined Earnings Management and Corporate Governance Governance Practices of the firms that are listed on the floor of the Nigerian Stock Exchange. The researcher investigated the published financial statements of all the listed companies across all the sectors of the exchange using empirical quantitative research methods. Al the variables of earnings management were extracted from the published annual financial statements and Directors Annual Reports through Content Analysis. The paper further explored all the variables of corporate governance as published by the Directors in the Annual Reports in the Financial Statements and through a face to face recorded interviews of the members of the Board of Directors, the members of the Audit Committees and the Heads of Internal Audit Functions in the Listed Public Companies. The study documented that companies that are listed on the Nigerian Stock Exchange are involved in both the upward and downward earnings management practices. This findings cut across all the Sectors and categorization of the companies on the Nigerian Stock Exchange. The research thus recommended the need for better oversight by the Board of Directors, the Audit Committee and the Market Regulators mainly the Security and Exchange Commission and the Nigerian Stock Exchange. The findings of the Research on Corporate Governance is mixed. In certain sectors, evidence of strong corporate governance are documented as reflected in the quality of Board Members, the Quality of the deliberations at the Board meetings, the independence of the Board, the independence of the Audit Committee and the independence and effectiveness of the Head of the Internal Audit function measur

Corporate Governance, Audit Firm Size and Restated Financial Statement in Indonesia Stock Exchange

Author : Ardiansyah Rasyid
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Corporate Governance, Audit Firm Size and Restated Financial Statement in Indonesia Stock Exchange by : Ardiansyah Rasyid

Download or read book Corporate Governance, Audit Firm Size and Restated Financial Statement in Indonesia Stock Exchange written by Ardiansyah Rasyid and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This research aims to describe the corporations to take restatement in financial statement such as, corporate governance implementation and size of Audit Firm. Corporate Governance and size of Audit Firm are involved in auditing process. Theoretically, those influence the quality of financial statement. The occurrence of restatement of financial reporting is as a proxy for a lower of financial statement quality. Hence, corporate governance and size of Audit Firm should prevent from restated financial statement. The result of this research describe that number of independent commissioner and number of audit committee do not prevent from restated financial statement. In addition, size of Audit Firm is not obvious to increase the quality of financial statement, because there are several of big four audit firms have been appointed by such corporation as external auditor or some of restatements have been done by non-big four. This research describes the composition of independent commissioner, audit committee and also Audit Firms size do not influence directly to restated financial statement.

Contemporary Issues in Financial Reporting, Auditing and Corporate Governance (UUM Press)

Author : Noor Afza Amran
Publisher : UUM Press
ISBN 13 : 9670474566
Total Pages : 198 pages
Book Rating : 4.6/5 (74 download)

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Book Synopsis Contemporary Issues in Financial Reporting, Auditing and Corporate Governance (UUM Press) by : Noor Afza Amran

Download or read book Contemporary Issues in Financial Reporting, Auditing and Corporate Governance (UUM Press) written by Noor Afza Amran and published by UUM Press. This book was released on 2013-01-01 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.

The Role of Audit Quality and Corporate Governance in Mitigating Earnings Management for Malaysian IPO Companies

Author : Norman Mohd Saleh
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (969 download)

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Book Synopsis The Role of Audit Quality and Corporate Governance in Mitigating Earnings Management for Malaysian IPO Companies by : Norman Mohd Saleh

Download or read book The Role of Audit Quality and Corporate Governance in Mitigating Earnings Management for Malaysian IPO Companies written by Norman Mohd Saleh and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Governance Models and Applications in Developing Economies

Author : Agyemang, Otuo Serebour
Publisher : IGI Global
ISBN 13 : 1522596097
Total Pages : 330 pages
Book Rating : 4.5/5 (225 download)

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Book Synopsis Corporate Governance Models and Applications in Developing Economies by : Agyemang, Otuo Serebour

Download or read book Corporate Governance Models and Applications in Developing Economies written by Agyemang, Otuo Serebour and published by IGI Global. This book was released on 2019-08-30 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Virtually all developing, transitioning, and emerging-market economies are faced with one pressing concern at the moment: how to establish the groundwork for long-term economic performance and competitiveness in a diverse market. However, without the existence of good corporate governance in these economies, small enterprise will cease to exist in developing countries. Corporate Governance Models and Applications in Developing Economies is a collection of innovative research that contributes to the better understanding of corporate governance models by documenting the structures, principles, tenets, case studies, and applications for the development of good business practices in developing economies. While highlighting topics including risk management, financial distress, and insider trading, this book is ideally designed for corporate managers, executives, economists, strategists, investors, shareholders, students, researchers, academicians, business professionals, and policymakers.

Business Innovation and Development in Emerging Economies

Author : Irwan Trinugroho
Publisher : CRC Press
ISBN 13 : 0429781822
Total Pages : 714 pages
Book Rating : 4.4/5 (297 download)

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Book Synopsis Business Innovation and Development in Emerging Economies by : Irwan Trinugroho

Download or read book Business Innovation and Development in Emerging Economies written by Irwan Trinugroho and published by CRC Press. This book was released on 2019-05-22 with total page 714 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business Innovation driven by the advancement of technology has dramatically changed the business landscape over recent years, not only in advanced countries but also in emerging markets. It is expected that business innovation could help achieve economic inclusion, which has been a global initiative over the last decade, creating opportunities for all people to benefit from the economic development. These proceedings provide an outlet for discussing the importance of business innovation, especially in emerging countries in helping to reach inclusive economies. The papers cover the subject areas management, accounting, finance, economics and social sciences.

Corporate Governance in Asia

Author : Julian Roche
Publisher : Routledge
ISBN 13 : 1134299508
Total Pages : 350 pages
Book Rating : 4.1/5 (342 download)

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Book Synopsis Corporate Governance in Asia by : Julian Roche

Download or read book Corporate Governance in Asia written by Julian Roche and published by Routledge. This book was released on 2005-02 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores how corporate governance is interpreted and applied in Asian corporations. Using examples of good and bad governance, it analyzes whether there is a uniquely Asian approach to governance issues.

Role of Audit Regulation on the Effect of Corporate Governance and Audit Quality on Earnings Management

Author : Bambang Prayogo
Publisher :
ISBN 13 :
Total Pages : 14 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Role of Audit Regulation on the Effect of Corporate Governance and Audit Quality on Earnings Management by : Bambang Prayogo

Download or read book Role of Audit Regulation on the Effect of Corporate Governance and Audit Quality on Earnings Management written by Bambang Prayogo and published by . This book was released on 2017 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Government of Indones ...

Allocation, Information and Markets

Author : John Eatwell
Publisher : Springer
ISBN 13 : 1349202150
Total Pages : 321 pages
Book Rating : 4.3/5 (492 download)

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Book Synopsis Allocation, Information and Markets by : John Eatwell

Download or read book Allocation, Information and Markets written by John Eatwell and published by Springer. This book was released on 1989-09-21 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an extract from the 4-volume dictionary of economics, a reference book which aims to define the subject of economics today. 1300 subject entries in the complete work cover the broad themes of economic theory. This volume concentrates on the topic of allocation information and markets.

Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

Author : Amiril Azizah
Publisher : Springer Nature
ISBN 13 : 2494069831
Total Pages : 804 pages
Book Rating : 4.4/5 (94 download)

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Book Synopsis Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022) by : Amiril Azizah

Download or read book Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022) written by Amiril Azizah and published by Springer Nature. This book was released on 2023-01-13 with total page 804 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access book. The 5th International Conference on Applied Science and Technology (iCAST) 2022, organized by the Indonesian Polytechnics Consortium will be held in Samarinda, East Kalimantan, Indonesia from 23-24 October 2022. This prestigious conference is aimed at bringing together researchers and experts in intelligent technology and social science from educational institutions, R & D, industry, government and the community to exchange and share ideas or knowledges through a discussion of a wide range of issues related to Smart Manufacturing in Digital Transformation Industri 4.0 for Sustainable Economic Growth to Face Society 5.0.

Environmental, Social, and Governance Perspectives on Economic Development in Asia

Author : William A. Barnett
Publisher : Emerald Group Publishing
ISBN 13 : 1801175969
Total Pages : 239 pages
Book Rating : 4.8/5 (11 download)

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Book Synopsis Environmental, Social, and Governance Perspectives on Economic Development in Asia by : William A. Barnett

Download or read book Environmental, Social, and Governance Perspectives on Economic Development in Asia written by William A. Barnett and published by Emerald Group Publishing. This book was released on 2021-11-08 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new volume of the International Symposia in Economic Theory and Econometrics explores the latest economic and financial developments in Asia.

Accounting Conservatism Analysis in Indonesia After Adoption of IFRS and Relation to the Characteristics of the Board As One of the Mechanism of Corporate Governance (Empirical Study on Manufacturing Companies Listed on the Stock Exchange).

Download Accounting Conservatism Analysis in Indonesia After Adoption of IFRS and Relation to the Characteristics of the Board As One of the Mechanism of Corporate Governance (Empirical Study on Manufacturing Companies Listed on the Stock Exchange). PDF Online Free

Author : Muhammad Sadat Sadat Husein Pulungan
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Accounting Conservatism Analysis in Indonesia After Adoption of IFRS and Relation to the Characteristics of the Board As One of the Mechanism of Corporate Governance (Empirical Study on Manufacturing Companies Listed on the Stock Exchange). by : Muhammad Sadat Sadat Husein Pulungan

Download or read book Accounting Conservatism Analysis in Indonesia After Adoption of IFRS and Relation to the Characteristics of the Board As One of the Mechanism of Corporate Governance (Empirical Study on Manufacturing Companies Listed on the Stock Exchange). written by Muhammad Sadat Sadat Husein Pulungan and published by . This book was released on 2017 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aims to analyze the level of accounting conservatism in companies listed on the Stock Exchange. Analysis of accounting conservatism was performed using quantitative methods. Accounting conservatism roommates applied in different levels are influenced by external and internal factors. The external factors used in this study is the adoption of IFRS, while the internal factors are used that good corporate governance mechanisms such as the proportion of independent directors, the intensity of board meetings, managerial ownership, educational background of financial accounting and audit committee members and the size of the company. This study measured conservatism based on the accrual that was developed by Gipoly and Hyan (2002). The population of this study were manufacturing companies listed on the stock exchange Indonesi in 2005-2012. The sample was 38 manufacturing companies determined by purposive sampling. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression models. The results of this study indicate that the IFRS, the intensity of board meetings, and institutional ownership have significant effects on the level of accounting conservatism. On the other hand, the proportion of independent directors, the educational background of financial accounting and audit committee members and the size of the company does not have a significant effect on the level of accounting conservatism after the adoption of IFRS.

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility

Author : Ahmed Imran Hunjra
Publisher : Emerald Group Publishing
ISBN 13 : 1804554081
Total Pages : 585 pages
Book Rating : 4.8/5 (45 download)

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Book Synopsis The Emerald Handbook of Ethical Finance and Corporate Social Responsibility by : Ahmed Imran Hunjra

Download or read book The Emerald Handbook of Ethical Finance and Corporate Social Responsibility written by Ahmed Imran Hunjra and published by Emerald Group Publishing. This book was released on 2024-05-06 with total page 585 pages. Available in PDF, EPUB and Kindle. Book excerpt: The term ethical finance refers to finance that considers environmental, social, and governance (ESG) aspects influencing a borrower and/or its possessions. The authors provide a fresh look at ESG aspects along with CSR implementation for sustainable development, which has global and long-term repercussions.