Journal of Indonesian Economy and Business
Vol 27, No 1 (2012): January

EXAMINING THE MODERATING EFFECT OF DEMOGRAPHIC FACTORS OF BOARD OF DIRECTORS ON THE ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT

Tantri, Sakina Nusarifa ( Universitas Gadjah Mada)
Sholihin, Mahfud ( Universitas Gadjah Mada)

Article Info

Publish Date
01 Mar 2015

Abstract

This study aims to investigate whether corporate governance affects earnings management and if so whether such effect is moderated by age, gender, and educationalbackground of board of directors. Using Moderated Regression Analysis, this study examines a sample of 55 companies listed in the Indonesia Stock Exchange for the period of 2005 to 2009. The results show that corporate governance negatively affects earnings management. Further analyses reveal that the association is moderated by age, gender, and educational background of board of directors. Keywords: corporate governance, earnings management, age, educational background, gender.

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Journal Info
Journal of Indonesian Economy and Business
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Abbrev

Publisher

Universitas Gadjah Mada

Subject

Economics, Econometrics & Finance

Description

Journal of Indonesian Economy and Business (JIEB) is open access, peer-reviewed journal whose objectives is to publish original research papers related to the Indonesian economy and business issues. This journal is also dedicated to disseminating the published articles freely for international ...