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Muda, Iskandar, Maulana, Weldi, Sakti Siregar, Hasan, Indra, Naleni. (1397). The Analysis of Effects of Good Corporate Governance on Earnings Management in Indonesia with Panel Data Approach. , 22(2), 599-625. doi: 10.22059/ier.2018.66169
Iskandar Muda; Weldi Maulana; Hasan Sakti Siregar; Naleni Indra. "The Analysis of Effects of Good Corporate Governance on Earnings Management in Indonesia with Panel Data Approach". , 22, 2, 1397, 599-625. doi: 10.22059/ier.2018.66169
Muda, Iskandar, Maulana, Weldi, Sakti Siregar, Hasan, Indra, Naleni. (1397). 'The Analysis of Effects of Good Corporate Governance on Earnings Management in Indonesia with Panel Data Approach', , 22(2), pp. 599-625. doi: 10.22059/ier.2018.66169
Muda, Iskandar, Maulana, Weldi, Sakti Siregar, Hasan, Indra, Naleni. The Analysis of Effects of Good Corporate Governance on Earnings Management in Indonesia with Panel Data Approach. , 1397; 22(2): 599-625. doi: 10.22059/ier.2018.66169

The Analysis of Effects of Good Corporate Governance on Earnings Management in Indonesia with Panel Data Approach

Iranian Economic Review
مقاله 12، دوره 22، شماره 2، شهریور 2018، صفحه 599-625    اصل مقاله (800.17 K)
شناسه دیجیتال (DOI): 10.22059/ier.2018.66169
نویسندگان
Iskandar Muda* 1؛ Weldi Maulana2؛ Hasan Sakti Siregar1؛ Naleni Indra1
1Department of Accounting, Faculty Economics and Business, Universitas Sumatera Utara, Medan, North Sumatera, Indonesia
2Faculty Economics and Business, Universitas Sumatera Utara, Medan, North Sumatera, Indonesia
چکیده
T





he research was aimed to analyze effects of Good Corporate Governance, comprising of Composition of Commissioners & Audit Committee on earnings management an Empirical Study on Indonesia Stock Exchange with Panel Data Approach. The data collection method used was documentation. The samples in this research were in Indonesia registered in Indonesia Stock Exchange. The data analysis method employed panel data regression analysis with E-Views Software. The results demonstrate that Good Corporate Governance simultaneously affects earnings management. Partial testing indicates that Good Corporate Governance variable of Composition of Commissioners has no effect on earnings management & Audit Committee has no effect on Earnings Management.
 
کلیدواژه‌ها
Keywords: Audit Committee؛ Composition of Commissioners؛ Good Corporate Governance؛ Earnings Management. JEL Classification: D53؛ G15؛ G32؛ L60
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