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

DOI: 10.31695/IJASRE.2019.33647

Pages: 41-47

Author: Agung Nurmansyah,Widji Astuti,Prihat Assih

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 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.

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