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Good Corporate Governance and Earning Management Practices: An Indonesian Cases

Werner Ria Murhadi

Universitas Surabaya

September 21, 2010

This research is done for the purpose of finding out the effect of Good Governance practice can reduce earnings management practice done by company. This research uses companies registered in manufacture sector in Indonesia Stock Exchange observation period 2005-2007 as samples. Last sample used in this research is 384 years of observation. This research uses OLS method. The result shows that only two variables have significant effect to Earning Management practice which is CEO Duality and controlling shareholder existence. Other independent variables such as independent commissioner and audit committee and also shareholder coalition outside the controlling shareholder don’t have any effect to earning management practice in the company. Control variable like coverage analyst and debt don’t have any effect either, to earning management practice existence.

Number of Pages in PDF File: 21

Keywords: Good Corporate Governance, Earnings Management, Coverage Analyst, Debt

JEL Classification: G34

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Date posted: September 21, 2010  

Suggested Citation

Murhadi, Werner Ria, Good Corporate Governance and Earning Management Practices: An Indonesian Cases (September 21, 2010). Available at SSRN: https://ssrn.com/abstract=1680186 or http://dx.doi.org/10.2139/ssrn.1680186

Contact Information

Werner Ria Murhadi (Contact Author)
Universitas Surabaya ( email )
Jl. Ngagel Jaya Selatan 169
Surabaya, Jawa Timur 60284
+62312981139 (Phone)
+62312981239 (Fax)
HOME PAGE: http://www.ubaya.ac.id
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