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The Effect of Corporate Governance on Earnings Management through Accounting Conservatism

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
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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