THE IMPACT OF GOOD CORPORATE GOVERNANCE ON EARNINGS
MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION
(Empirical study of Merchandising Companies Listed on Indonesia Stock Exchange)
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Institusion
Universitas Atma Jaya Yogyakarta
Author
Tejo, Agnes Theodora
Subject
International Marketing
Datestamp
2015-08-12 12:58:41
Abstract :
This study examines the effect of good corporate governance on earnings management through real activities manipulation. Good corporate governance is measured by the board commissioner size, number of board commissioners meeting, the independent board commissioner composition, audit committee size, number of audit committee meetings, audit committee competency, and audit quality. Earnings management through real activities manipulation is measured using abnormal cash flow from operations and abnormal discretionary expenses. This research was conducted by using financial statements of merchandising company that listed in the Indonesian Stock Exchange in 2009-2013 as many as 83 samples. The method of analysis used in this study is multiple regression. Based on the results of the study showed that the variables of good corporate governance has no effect on earnings management through real activities manipulation. This is due to the less effective application of board commissioner and audit committee, less competency and only to comply with existing regulations
This study examines the effect of good corporate governance on earnings management through real activities manipulation. Good corporate governance is measured by the board commissioner size, number of board commissioners meeting, the independent board commissioner composition, audit committee size, number of audit committee meetings, audit committee competency, and audit quality. Earnings management through real activities manipulation is measured using abnormal cash flow from operations and abnormal discretionary expenses. This research was conducted by using financial statements of merchandising company that listed in the Indonesian Stock Exchange in 2009-2013 as many as 83 samples. The method of analysis used in this study is multiple regression. Based on the results of the study showed that the variables of good corporate governance has no effect on earnings management through real activities manipulation. This is due to the less effective application of board commissioner and audit committee, less competency and only to comply with existing regulations
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