The Effects Of Corporate Governance And Accounting Conservatism On Earnings Management

The application of accounting conservatism in Indonesia is reflected in the principles of accounting standards as applied in the preparation of financial statements. By applying conservative accounting policy, managers will be more prudent in recognizing income and expenses to prevent excessive earn...

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Main Author:	Dudi, Pratomo
Format:	Thesis
Language:	English
Published:	2021
Subjects:	HJ9701-9940 Public accounting Auditing
Online Access:	http://eprints.usm.my/52489/1/PRATOMO%20DUDI.pdf
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id	my-usm-ep.52489
record_format	uketd_dc
spelling	my-usm-ep.524892022-09-30T07:32:18Z The Effects Of Corporate Governance And Accounting Conservatism On Earnings Management 2021-02 Dudi, Pratomo HJ9701-9940 Public accounting. Auditing The application of accounting conservatism in Indonesia is reflected in the principles of accounting standards as applied in the preparation of financial statements. By applying conservative accounting policy, managers will be more prudent in recognizing income and expenses to prevent excessive earnings reports. Hence, the application of accounting conservatism can prevent the practice of opportunistic earnings management. The purpose of this study is to determine the corporate governance variables that can encourage the adoption of accounting conservatism and the mediating role of accounting conservatism on earnings management. This study employs the modified Jones (1995) measure of earning's management and Khan and Watts’ (2009) method to measure accounting conservatism. The variables of corporate governance as applied in this research are audit committee independence, audit committee expertise, audit committee meeting, independent director, institutional investors, auditor size, and auditor tenure. This research uses data of financial statements of companies listed on the Indonesian Stock Exchange from 2012 to 2016 by excluding banks and other financial institutions from the sample. A total sample of 67 companies over a period of five years (2012-2016) was used in this study with total data obtained from 335 observations. This study employs a partial least square (PLS) statistical analysis. The results of this study indicate that auditor size encourages the adoption of conservative accounting. 2021-02 Thesis http://eprints.usm.my/52489/ http://eprints.usm.my/52489/1/PRATOMO%20DUDI.pdf application/pdf en public phd doctoral Perpustakaan Hamzah Sendut Pusat Pengajian Siswazah Perniagaan
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	HJ9701-9940 Public accounting Auditing
spellingShingle	HJ9701-9940 Public accounting Auditing Dudi, Pratomo The Effects Of Corporate Governance And Accounting Conservatism On Earnings Management
description	The application of accounting conservatism in Indonesia is reflected in the principles of accounting standards as applied in the preparation of financial statements. By applying conservative accounting policy, managers will be more prudent in recognizing income and expenses to prevent excessive earnings reports. Hence, the application of accounting conservatism can prevent the practice of opportunistic earnings management. The purpose of this study is to determine the corporate governance variables that can encourage the adoption of accounting conservatism and the mediating role of accounting conservatism on earnings management. This study employs the modified Jones (1995) measure of earning's management and Khan and Watts’ (2009) method to measure accounting conservatism. The variables of corporate governance as applied in this research are audit committee independence, audit committee expertise, audit committee meeting, independent director, institutional investors, auditor size, and auditor tenure. This research uses data of financial statements of companies listed on the Indonesian Stock Exchange from 2012 to 2016 by excluding banks and other financial institutions from the sample. A total sample of 67 companies over a period of five years (2012-2016) was used in this study with total data obtained from 335 observations. This study employs a partial least square (PLS) statistical analysis. The results of this study indicate that auditor size encourages the adoption of conservative accounting.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Dudi, Pratomo
author_facet	Dudi, Pratomo
author_sort	Dudi, Pratomo
title	The Effects Of Corporate Governance And Accounting Conservatism On Earnings Management
title_short	The Effects Of Corporate Governance And Accounting Conservatism On Earnings Management
title_full	The Effects Of Corporate Governance And Accounting Conservatism On Earnings Management
title_fullStr	The Effects Of Corporate Governance And Accounting Conservatism On Earnings Management
title_full_unstemmed	The Effects Of Corporate Governance And Accounting Conservatism On Earnings Management
title_sort	effects of corporate governance and accounting conservatism on earnings management
granting_institution	Perpustakaan Hamzah Sendut
granting_department	Pusat Pengajian Siswazah Perniagaan
publishDate	2021
url	http://eprints.usm.my/52489/1/PRATOMO%20DUDI.pdf
_version_	1747822187108106240

The Effects Of Corporate Governance And Accounting Conservatism On Earnings Management

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