Nurmansyah, Agung, Astuti, Widji and Assih, Prihat (2019) The Effect of Corporate Governance on Earnings Management through Accounting Conservatism. International Journal of Advances in Scientific Research and Engineering (IJASRE), 5 (12). pp. 41-47. ISSN 2454-8006
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Abstract
This study aimed to analyze the influence of corporate governance on accounting conservatism, analyze the impact of corporate governance on earnings management, analyze the effect of accounting conservatism and analyze the impact of corporate governance on earnings management through accounting conservatism. The sample in this study as many as 15 banks. Data were analyzed using path analysis. The analysis showed that corporate governance affect accounting conservatism. Corporate governance effect on earnings management. Accounting conservatism effect on earnings management. Corporate governance effect on earnings management through accounting conservatism.
Item Type: | Article |
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Additional Information: | Prihat Assih NIDN: 0730096501 |
Uncontrolled Keywords: | Corporate governance, Accounting Conservatism, Earnings Management |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
Depositing User: | Rita Juliani |
Date Deposited: | 04 Dec 2023 12:42 |
Last Modified: | 04 Dec 2023 12:42 |
URI: | https://eprints.unmer.ac.id/id/eprint/3793 |
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