The Influence of Global Financial Crisis and Good Corporate Governance Mechanisms on Earning Management (Study of Property and Real Estate Companies listed on the Indonesia Stock Exchange for the period 2008-2018)

Dyah, Anggraeni Purnomo (2020) The Influence of Global Financial Crisis and Good Corporate Governance Mechanisms on Earning Management (Study of Property and Real Estate Companies listed on the Indonesia Stock Exchange for the period 2008-2018). PROCEEDING THE 2nd INTERNATIONAL CONFERENCE OF BUSINESS, ACCOUNTING AND ECONOMICS (The 2nd ICBAE 2020).

	Text (Cover) COVER, EDITORIAL TEAM, CONTENTS.pdf Download (2MB)
	Text (Full Paper) 1. Full Paper - Dyah Anggraeni Purnomo.pdf Download (545kB)

Abstract

This studi aims to analyze the effect of the Global Financial Crisis and Good Corporate Governance Mechanisms (which are proxided by managerial ownership, institusional ownership, board of commissioners and audit committees) on the Earning Management of Property and Real Estate companies listed on the Indonesia Stock Exchange for the period 2008-2018. The sampling method used is purposive sampling. Based on the purposive sampling method, there were 77 samples obtained. The results showed that global financial crisis did not significantly influenece earnings management, and good corporate governance (which was proxided by managerial ownership had no significant effect on earnings management, while institutional ownership and the independent board of commissioners had a significant effect on earnings management, most recently the audit committee no significant effect on earning management).

Actions (login required)

View Item