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This Author published in this journals
All Journal Kompartemen : Jurnal Ilmiah Akuntansi Global Financial Accounting Journal Muhammadiyah Riau Accounting and Business Journal Jurnal Abdimas Musi Charitas
Weny Putri
Universitas Katolik Musi Charitas
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Muhammadiyah Riau Accounting and Business Journal

 1 
The Effect of Board of Director Composition and Audit Committee Expertise on The Real Earnings Management in Indonesia Feby Astrid Kesaulya; Weny Putri; Dewi Sri
Muhammadiyah Riau Accounting and Business Journal Vol 2 No 1 (2020): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v2i1.2102

Abstract

The Objective of this research was to prove that the implementation of good corporate governance will have an effect on the real activities manipulation which was done by the management. The implementations of good governance used by this research are board of director composition and audit committee expertise. This research was conducted in Indonesia by using 306 firm years’ observations. The result of this research showed a different result from previous researches. This research showed that the implementation of good corporate governance in the form of board director composition and audit committee expertise do not impact the practice of real activities manipulation. Or, in other words some of the good corporate governance tool could not mitigate the real activities manipulation in the company.
Co-Authors Delfi Panjaitan Desy Lesmana Feby Astrid Kesaulya Heriyanto Heriyanto Khairunnisa Khairunnisa Kusmawati Kusmawati Laksono Trisnantoro Martha Rianty Micheline Rinamurti Mutiara Maimunah Sri, Dewi