The Effect of Corporate Governance on Earnings Management through Accounting Conservatism

Authors

  • Agung Nurmansyah
  • Widji Astuti
  • Prihat Assih

DOI:

https://doi.org/10.31695/IJASRE.2019.33647

Keywords:

Corporate governance, Accounting Conservatism, Earnings Management

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 affect accounting conservatism. Corporate
governance effect on earnings management. Accounting conservatism effect on earnings management. Corporate governance
effect on earnings management through accounting conservatism

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How to Cite

Agung Nurmansyah, Widji Astuti, & Prihat Assih. (2019). The Effect of Corporate Governance on Earnings Management through Accounting Conservatism. International Journal of Advances in Scientific Research and Engineering (IJASRE), ISSN:2454-8006, DOI: 10.31695/IJASRE, 5(12), 41–47. https://doi.org/10.31695/IJASRE.2019.33647

Issue

Vol. 5 No. 12 (2019): Volume 5 Issue 12 Dec (2019)

Section

Articles

License

Copyright (c) 2019 Agung Nurmansyah, Widji Astuti, Prihat Assih

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.