Examining the Impact of Corporate Governance and Asymmetry Information towards Earning Quality (A Case Study: Manufacturing Companies in Indonesia)

被引：0
|
作者：
Mustika, Maya [1 ]
机构：
[1] Sekolah Tinggi Ilmu Ekon Indonesia Jakarta, Dept Accounting, Jakarta, Indonesia
来源：
PROCEEDINGS OF THE 5TH ANNUAL INTERNATIONAL CONFERENCE ON ACCOUNTING RESEARCH (AICAR 2018) | 2018年 / 73卷
关键词：
asymmetry informatioan; corporate governance; earning quality; OWNERSHIP; BOARD;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This study is examining the impact of corporate governance and asymmetry information towards earning quality in manufacturing companies that listed in Indonesian Stock Exchange from 2011 - 2015. Sample was determined by purposive sampling method, and total observation in this research are 375 observation. Data was collected in official website Indonesian Stock Exchange. The result are family ownership has no significantly influence to earning quality; managerial ownership has positive significantly influence to earning quality; institutional ownership has no significantly influence to earning quality; proportion board of commissioner independent has no significantly influence to earning quality; audit committee independence has no significantly influence to earning quality; and asymmetry information has no significantly influence to earning quality.
引用
收藏
页码：88 / 92
页数：5
相关论文
共 50 条
  • [1] Corporate Governance and Value Relevance in Indonesia Manufacturing Companies
    Murdayanti, Yunika
    Ulupui, I. Gusti Ketut Agung
    Pahala, Indra
    Indriani, Susi
    Suherman, S.
    JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS, 2020, 7 (11): : 335 - 346
  • [2] Examining the Impact of Leverage and Liquidity on Corporate Performance (A Case Study on Food and Beverage Companies in Indonesia)
    Supriati, Diana
    Ramaditya, Muhammad
    Wardhana, Nandhi
    PROCEEDINGS OF THE 5TH ANNUAL INTERNATIONAL CONFERENCE ON ACCOUNTING RESEARCH (AICAR 2018), 2018, 73 : 152 - 155
  • [3] The Research of the Impact of Corporate Governance to Listed Companies' Quality of Information Disclosure
    Chen Guoxin
    Shu Aili
    Zhang Chunyan
    PROCEEDINGS OF THE SIXTH INTERNATIONAL SYMPOSIUM ON CORPORATE GOVERNANCE, 2011, : 303 - 311
  • [4] The impact of corporate governance on information asymmetry in Slovakia
    Musova, Zdenka
    Musa, Hussam
    Debnarova, Lenka
    SELECTED PAPERS OF 5TH WORLD CONFERENCE ON BUSINESS, ECONOMICS AND MANAGEMENT (BEM-2016), 2017, : 35 - 42
  • [5] Optimizing good Corporate Governance Mechanism to Improve Performance: Case in Indonesia's Manufacturing Companies
    Napitupulu, Ilham Hidayah
    Situngkir, Anggiat
    Basuki, Ferry Hendro
    Nugroho, Widyo
    GLOBAL BUSINESS REVIEW, 2023, 24 (06) : 1205 - 1226
  • [6] The Moderating Effect of Corporate Governance on Corporate Social Responsibility and Information Asymmetry: An Empirical Study of Chinese Listed Companies
    Alduais, Fahd
    Almasria, Nashat Ali
    Airout, Rana
    ECONOMIES, 2022, 10 (11)
  • [7] Impact of Corporate Governance Disclosure Practices on Corporate Profitability: A Case Study of IT Sector Companies
    Maheshwari, Meenu
    Meena, Sapna
    PACIFIC BUSINESS REVIEW INTERNATIONAL, 2020, 12 (11): : 21 - 31
  • [8] Corporate governance in Chinese manufacturing sector: Ownership structure, monitoring and firms' earning quality
    Sheng, Dachen
    Guyot, Opale
    NATIONAL ACCOUNTING REVIEW, 2023, 5 (04): : 421 - 443
  • [9] Effect of Corporate Governance and Financial Reporting Quality on Asymmetry Information
    Zulfiati, Lies
    Fadhillah, Istiana Sarah
    PROCEEDINGS OF THE 5TH ANNUAL INTERNATIONAL CONFERENCE ON ACCOUNTING RESEARCH (AICAR 2018), 2018, 73 : 126 - 128
  • [10] THE IMPACT OF ACCOUNTING INFORMATION ON CORPORATE GOVERNANCE WITHIN VIETNAMESE COMPANIES
    Long, Vu Thanh
    REVISTA GESTAO & TECNOLOGIA-JOURNAL OF MANAGEMENT AND TECHNOLOGY, 2024, 24 (02): : 31 - 44
12345