Corporate Governance and Earnings Restatement at The Company Listed on The Bursa Efek Jakarta

Rahimah, Rahimah and Hapsoro, Dody (2017) Corporate Governance and Earnings Restatement at The Company Listed on The Bursa Efek Jakarta. SMICBES.

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Official URL: https://conference.feb.uns.ac.id/

Abstract

This study examines whether corporate governance is able to suppress earnings restatement as a result of earnings management. The dependent variable is earnings restatement which is valued 1 for companies conducting earnings restatement behavior and 0 otherwise. Independent variable is corporate governance which is represented by independent commissioner and independent commissioner with financial expertise. The independent variables is stated to 1 for companies with independent commissioners and independent commissioners with financial expertise and 0 otherwise. This study finds that firms with independent commissioners who have financial expertise are more able to suppress earnings restatement behavior as a result of earnings management behavior than firms with independent commissioners without having financial expertise.

Item Type: Article
Additional Information: Sebelas Maret International Conference on Social Sciences, "Business Innovation, Global Markets, and Social Changes, 9-10 August 2017, Solo
Uncontrolled Keywords: corporate governance, financial expertise, earnings restatement
Divisions: Dosen STIE YKPN > Prosiding
Depositing User: Pustakawan STIE YKPN
Date Deposited: 17 Jul 2019 07:48
Last Modified: 03 Dec 2019 02:10
URI: http://repository.stieykpn.ac.id/id/eprint/402

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