Research In Management and Accounting (RIMA)
Vol 2, No 1 (2019): June

THE INFLUENCE OF REAL PROFIT AND CORPORATE GOVERNANCE MANAGEMENT AGAINST CREDIT RATING IN INDONESIA

Kusumawardhani, Indra (Unknown)
Windyastuti, Windyastuti (Unknown)
Susanto, Anindyo Aji (Unknown)

Article Info

Publish Date
10 Jul 2020

Abstract

This research investigated whether real earnings management and corporate governance affect the firm’s credit rating in Indonesia. Specifically, investigation on whether real earning management components, represented by AbnCFO, AbnDisExp and AbnPROD, together with corporate governance components, which are represented by board size, independent board and audit committee affect the firm’s credit rating. This research used several corporate governance mechanisms developed by Bursa Efek Indonesia and credit rating classification developed by PEFINDO. Multiple regression model is selected to test this research problem. This research found that AbnCFO and board size affected the firm’s credit rating, while AbnPROD, independent board and audit committee did not affect credit rating.

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Journal Info
Research In Management and Accounting (RIMA)
Website

Abbrev

RIMA

Publisher

Universitas Katolik Widya Mandala Surabaya

Subject

Economics, Econometrics & Finance Social Sciences

Description

Research in Management and Accounting (RIMA) is peer reviewed journal published by Faculty of Business Widya Mandala Catholic University Surabaya. RIMA receives rigorous articles and contains the original of research paper. It covers the results of newest research and focuses on the issue related to ...