- Crossref DOI Prefix: 10.31695/IJASRE
- ISSN: 2454 - 8006
- Email: email@example.com
International Journal of Advances in Scientific Research and Engineering-IJASRE
The Effect of Corporate Governance on Earnings Management through Accounting Conservatism
Article Category: Management Science
Author: Agung Nurmansyah,Widji Astuti,Prihat Assih
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 affects accounting conservatism. Corporate governance effect on earnings management. Accounting conservatism effect on earnings management. Corporate governance effect on earnings management through accounting conservatism.
Keyword: Corporate governance, Accounting Conservatism, Earnings Management.
Copyright © 2018 IJASRE All Rights Reserved