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  • THE INFLUENCE OF AUDIT COMMITTEE QUALITY, BOARD OF COMMISSIONER’S QUALITY, INSTITUTIONAL OWNERSHIPS, MANAGEMENT OWNERSHIPS TOWARD EARNINGS MANAGEMENT PRACTICE AND FINANCIAL PERFORMANCE AND THE IMPLICATION TOWARD THE FIRM VALUE (Survey on The Go-Public Companies Listed in The Indonesian Stock Exchange) | Harnovinsah | AKUNTABILITAS

    THE INFLUENCE OF AUDIT COMMITTEE QUALITY, BOARD OF COMMISSIONER’S QUALITY, INSTITUTIONAL OWNERSHIPS, MANAGEMENT OWNERSHIPS TOWARD EARNINGS MANAGEMENT PRACTICE AND FINANCIAL PERFORMANCE AND THE IMPLICATION TOWARD THE FIRM VALUE (Survey on The Go-Public Companies Listed in The Indonesian Stock Exchange)

    Harnovinsah Harnovinsah

    Abstract


    Financial report is an important factor for inventors to make investment decision
    in capital market. The. Publicity of financial report which has relevant information for
    decision making will be reacted by market player. Many investors and other users of
    financial report do not pay attention to the process of publishing financial report, so it
    pushes the emergence of dysfunctional behaviours, like earnings management
    practices.The purpose of this research is to study and to find out empirically the
    research’s evidence about the influence of audit committee and board of commissioner’s
    quality, institution and management ownerships toward earnings management practice
    and financial performance and their implication toward firm value. The population of this
    research is companies listed in Indonesian Stock Exchenge during the period 2007 – 2010
    in amount of 105 companies. Based on the criteria, there are only 60 companies chosen as
    sample.
    The Method of analysis used in this research is path analysis, with the following
    hypotheses: (1) The Audit committee and the board of commissioner’s quality, institution
    and management ownership have influence on the earnings management practice. (2) The
    Audit committee and the board of commissioner’s quality, institution and management
    ownership, the earnings management practice have influence on corporate financial
    performance. (3) The earnings management practice and corporate financial performance
    have influence on firm value.The results of this study indicate (1)The audit committee
    quality negatively influence on earnings management practice, (2) The board of
    commissioner’s quality negatively influence on earnings management practice (3) The
    institutional ownership negatively influence on earnings management practice (4) the
    managerial ownership negatively influence on earnings management practice but not
    significantly (5) simultaneously The audit committee quality, The board of
    commissioner’s quality, institutional ownership and managerial ownership, have
    significant influence on earnings management practice, and (6) earnings management
    practice positively influence on corporate financial performance but not significant, (7)
    earnings management practice positively influence on firm value, but not significant, (8)
    corporate financial performance positively influence on firm value.


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    DOI: https://doi.org/10.29259/ja.v6i2.8767

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    Akuntabilitas
    Jalan Raya Palembang-Prabumulih Km. 32 
    Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya 
    Indralaya, Sumatera Selatan, Indonesia
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    p-ISSN: 1978-4392, e-ISSN:2685-7030


     

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