International Journal of Review Management Business and Entrepreneurship (RMBE)
Vol. 2 No. 1 (2022): International Journal of Review Management Business and Entrepreneurship (RMBE)

The Effect of Good Corporate Governance on Earnings Quality Banking Companies Listed on the IDX for 2010-2019

Johan Pratama Siahainenia (Unknown)



Article Info

Publish Date
16 Jun 2022

Abstract

This study aims to examine the effect of Good Corporate Govenance (through CEO Duality,Board Size, Board Composition, and Audit Committee) on Earning Quality in conventional banking companies, with firm size as a control variable. The data used in this study are financial statement for the period 2010 – 2019. The analytical method used is panel data regression analysis using E – Views software. The population in this study were conventional banking companies listed on IDX in the period 2010 – 2019with a sample size of 26. This study found that Board Composition had a significant effect on Earnings Quality, while CEO Duality, Board Size, and Audit Committee had no significant effect on Earnings Quality. This Study also founf that Firm Size was not able to control the effect of CEO Duality, Board Size, Board Composition, and Audit Committee on Earnings Quality.

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Journal Info

Abbrev

RMBE

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Review Management Business and Entrepreneurship (RMBE) aims as a forum for academics, educators, and practitioners from around the world to communicate research papers, conceptual papers, and best practices about the dynamics of entrepreneurship, entrepreneur, and ...