Downloads: 162 | Weekly Hits: ⮙1 | Monthly Hits: ⮙1
Research Paper | Accounting | Indonesia | Volume 8 Issue 6, June 2019
The Effect of Good Corporate Governance Mechanism, Financial Performance, and IFRS Adoption on Earnings Management Practices Case Study: Manufactured Firms Listed on Indonesia Stock Exchange Period 2012?2017
Yurry Andika Fajri | Misdiyono
Abstract: This study aims to analyze the influence of the mechanism of good corporate governance, financial performance and ifrs adoption of earnings management practices case studies on manufacturing companies listed on the Stock Exchange for the period 2012-2017. The sample from this study is a manufacturing company listed on the IDX (Indonesia Stock Exchange) from 2012-2017. This study use 28 companies as sample which were determined based on the purposive sampling method. The study was tested using multiple linear regression methods. The results of this study indicate that partially the composition of the board of commissioners, audit committees, institutional ownership, managerial ownership, and if adoption have a significant effect on earnings management practices. Meanwhile, the composition of the board of commissioners, audit committee, institutional ownership, managerial ownership, return on assets, debt equity ratio, dividend payout ratio, and if adoption have an effect on the practice of earnings management.
Keywords: good corporate governance mechanism, financial performance, ifrs, earnings management
Edition: Volume 8 Issue 6, June 2019,
Pages: 949 - 955
Similar Articles with Keyword 'financial performance'
Downloads: 188 | Weekly Hits: ⮙1 | Monthly Hits: ⮙1
Research Paper, Accounting, Indonesia, Volume 6 Issue 12, December 2017
Pages: 789 - 795The Influence of Accounting Information Quality on Financial Performance of Islamic Microfinance (BMT) (Case Study on Islamic Microfinance (Baitulmal Wattamwil -BMT) in Pontianak City)
Downloads: 5 | Weekly Hits: ⮙1 | Monthly Hits: ⮙1
Dissertation Chapters, Accounting, Indonesia, Volume 10 Issue 8, August 2021
Pages: 1187 - 1195Effect of Intellectual Capital, Islamicity Performance on Financial Performance in Causal Models: Empirical Study on Indonesian Islamic Banks
Adi Nurpermana | Hadri Mulya [3]