The Effect of Corporate Governance on Earnings Management

Tifanny, Denis (2018) The Effect of Corporate Governance on Earnings Management. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This study is conducted to examine the effects of corporate governance on earnings management. The variable used in this study includes accrual-based earnings management (proxied by discretionary accruals), real earnings management (proxied by abnormal cash flow from operations and abnormal overproduction) and corporate governance mechanism of audit committee expertise, audit committee size, managerial ownership, institutional ownership, and foreign ownership. Using purposive sampling method, this study uses a total of 318 firm-year observations of manufacturing companies listed in Indonesia Stock Exchange during the period 2015 – 2017. OLS multiple regression analysis through SPSS 19 is used to analyze the data for the purpose of hypothesis testing. The result of this study reveals that corporate governance mechanism especially, institutional ownership has a negative effect on accrual-based earnings management. On the other hand, corporate governance mechanisms, especially institutional ownership and foreign ownership has a negative effect on real earnings management.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Tifanny, DenisNIM000000016579UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHanna, HannaNIDN0316088502UNSPECIFIED
Additional Information: SK 12-14 TIF t 2018; 31001000246216
Uncontrolled Keywords: Accrual-based earnings management; Real earnings management; Corporate governance; Audit committee characteristics; Ownership structure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Nicholas Sio Pradiva
Date Deposited: 06 Dec 2021 01:24
Last Modified: 06 Dec 2021 01:24
URI: http://repository.uph.edu/id/eprint/43653

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