Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)
Vol. 1 No. 1 (2018): JTIMB|Desember 2018

THE EFFECT OF CORPORATE GOVERNANCE ON ACCOUNTING INFORMATION QUALITY (Survey on Publicly Listed Companies in Indonesia Stock Exchange 2011-2016)

Judith T.G. Sinaga (Universitas Advent Indonesia)

Article Info

Publish Date
01 Dec 2018

Abstract

This research is conducted to know the current situation of Indonesia’s corporate governance and accounting information quality. Good corporate governance is one of the aspects that should be considered to obtain accounting information quality. Good corporate governance was measured by using corporate governance perception index (CGPI) while accounting information quality was measured using discretionary accruals (Jones Model). The result showed that good corporate governance has a significant effect on accounting information quality. Companies that practice good governance will eventually produce accounting information with quality.

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Journal Info
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)
Website

Abbrev

jtimb

Publisher

Universitas Advent Indonesia

Subject

Economics, Econometrics & Finance Social Sciences

Description

JTIMB mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama JTIMB melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. JTIMB menyambut kontribusi dari para peneliti untuk kontribusi yang lebih ...