Muhammadiyah Riau Accounting and Business Journal
Vol 2 No 1 (2020): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret

The Effect of Board of Director Composition and Audit Committee Expertise on The Real Earnings Management in Indonesia

Feby Astrid Kesaulya (Universitas Katolik Musi Charitas)
Weny Putri (Universitas Katolik Musi Charitas)
Dewi Sri (Universitas Katolik Musi Charitas)

Article Info

Publish Date
01 Oct 2020

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.

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Journal Info
Muhammadiyah Riau Accounting and Business Journal
Website

Abbrev

MRABJ

Publisher

Universitas Muhammadiyah Riau

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Muhammadiyah Riau Accounting & Business Journal (MRABJ) is published by the Faculty of Economics and Business Universitas Muhammadiyah Riau. MRABJ Published twice a year in April and October. MRABJ is a media of communication and reply forum for scientific works especially concerning the field of ...