Investigating the Effect of Corporate Governance Mechanisms on the Quality of Accounting Profit

Heirany, Forough; Sadrabadi, Alireza Naser; Mehrjordi, Fateme Fallah

doi:10.6007/ijarafms/v3-i3/221

Cited by 4 publications

(2 citation statements)

References 20 publications

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“…Agency theory dan signaling theory menangani masalah manipulasi dalam konteks masalah asimetris informasi yang dikurangi melalui peningkatan tata kelola manajemen dan standar pelaporan ringkasan keuangan (Mollah et al, 2019). Mekanisme tata kelola yang kuat membuat manajer tidak leluasa dalam menjalankan aktivitas yang mungkin melakukan penipuan dalam pelaporan keuangan, sehingga meningkatkan kualitas dan keandalan pelaporan keuangan perusahaan tersebut (Heirany et al, 2013). Mekanisme tata kelola dilakukan untuk meningkatkan kualitas perusahaan dan kredibilitas laporan keuangan serta membatasi perilaku manajer (Lee, 2013).…”

Section: Pendahuluanunclassified

Pengaruh Tata Kelola Perusahaan Terhadap Prediktabilitas Laba Bank Umum Konvensional Di Indonesia Selama Pandemi Covid 19 Dengan Gender Sebagai Variabel Moderating

Rahayu¹,

Sabardiman²,

Afrizal³

2021

JAB

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<pre>ABSTRACT: This study expects to dissect and acquire observational proof of the concussion of corporate administration on benefit consistency at conventional banking company in Indonesia during the Covid 19 pandemic and the concussion of sexual orientation (gender) on the causality connection between corporate administration and benefit consistency. Corporate administration is advanced by the piece of the leading group of chiefs, the amount of the leading body of magistrates, institutional possession, administrative proprietorship and review panels, while sex is the rasio of ladies on the leading body of organizations. Conventional commercial banks that recorded in Indonesia Stock Exchange are 43 banks, comprise of this investigation populace. Total sampletos are 33 conventional banks with purposive sampling as a sampling method. Moderated Regression Analysis is utilized as information investigation procedure. The outcomes acquired in this study showed that the amount of the leading body of magistrates, institutional possession, administrative proprietorship demonstrated to altogether influence benefit consistency. Sexual orientation (gender) altogether supports the concussion of administrative possession on benefit consistency. This research shows that it is compulsory to implement a good governance mechanism, the problems that will occur can be recognized early by the bank and the follow-up is done more quickly, in order that the bank can survive in a state of crisis. Affirmation of the concussion and role of ladies on the council can influence the causal relationship of corporate governance on earnings predictability.</pre><pre> </pre><pre> </pre>Keywords : Corporate Governance, Gender, Profit PredictabilityABSTRAK: Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris pengaruh tata kelola perusahaan terhadap prediktabilitas laba bank umum konvensional di Indonesia selama masa pandemi Covid 19 dan pengaruh gender terhadap hubungan kausalitas antara tata kelola perusahaan dan prediktabilitas laba. Tata kelola diproksikan dengan komposisi dewan komisaris, size dewan komisaris, kepemilikan institusional, kepemilikan manajerial dan komite audit, sedangkan gender merupakan rasio perempuan dalam dewan eksekutif perusahaan. Seluruh bank umum konvensional yang tertera di Bursa Effek Indonesia berjumlah 43 bank dan merupakan populasi dalam riset ini. Sampel diperoleh sebanyak 33 bank dengan metode pengambilan sampel menggunakan purposive sampling. Analisis Regresi Moderasi digunakan sebagai teknik analisis data. Hasil yang diperoleh dalam penelitian ini yaitu bahwa ukuran dewan komisaris, kepemilikan institusional, kepemilikan manajerial terbukti berpengaruh terhadap prediktabilitas laba. Gender secara signifikan memperkuat pengaruh kepemilikan manajerial terhadap prediktabilitas laba. Penelitian ini menunjukkan bahwa perlunya penerapan mekanisme tata kelola yang baik, permasalahan yang akan terjadi dapat dikenali lebih awal oleh bank dan dilakukan tindak lanjut penyempurnaan yang lebih cepat, sehingga bank dapat bertahan dalam keadaan krisis. Penegasan dampak dan peran perempuan di dalam dewan dapat mempengaruhi hubungan kausalitas tata kelola perusahaan terhadap prediktabilitas laba.Kata kunci : Tata Kelola Perusahaan, Gender, Prediktabilitas Laba

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Section: Pendahuluanunclassified

Pengaruh Tata Kelola Perusahaan Terhadap Prediktabilitas Laba Bank Umum Konvensional Di Indonesia Selama Pandemi Covid 19 Dengan Gender Sebagai Variabel Moderating

Rahayu¹,

Sabardiman²,

Afrizal³

2021

JAB

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“…Thus, the board oversees the SACCOS by setting strategies, provision of leadership, supervision of the management and stewardship reporting to the shareholders . Good corporate governance discourages managers from carrying out activities that may be deceptive as far as financial reporting is concerned; hence increasing the quality and trustworthiness of financial reporting of companies (Heirany, Sandrabadi & Mehrjordi, 2013). The board's effectiveness in carrying out its monitoring activities lies on independence, size as well as composition of the board (John & Senbet, 1998).…”

Section: T Issn 2250-3153mentioning

confidence: 99%

Does Corporate Governance affect Earnings Management? A case study of Deposit Taking Saccos in South Rift Region, Kenya

Ngeno¹,

Naibei²,

Langat³

2021

IJSRP

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Corporate governance practices are aimed at ensuring organization's management provides transparent and accountable leadership. However, many Savings and Credit Cooperative Societies in Kenya are experiencing poor performance. The purpose of this study was to establish the relationship between corporate governance and earnings management of selected deposit taking savings and credit cooperative societies in South Rift region, Kenya. The study was guided by Agency theory, Stakeholders theory and Stewardship theory. The study adopted correlation research design in order to establish the relationship between the dependent and independent variable. The target population for the study was all the 12 deposit taking Savings and Credit Cooperative Societies in the counties of South Rift region. Data was analyzed by the use of descriptive and inferential statistics. Findings from the study demonstrated that board characteristics (r=0.522, P<0.05) had a moderate significant relationship with earnings management, audit committee (r=0.859, p<0.05) had a very strong positive correlation with earning management and ownership structure (r=0.689, p<0.05) was second factor which revealed a strong positive significant correlation with earning management of Deposit Taking Saccos in South Rift Region. In general, board characteristics, ownership structure and corporate governance influenced earning management by 70.1% (R 2 = 0.701; p<0.05). Following the study findings, it was recommended that Deposit Taking Saccos should embrace effective corporate governance taking into consideration of board characteristics, audit committee and ownership structure. The study findings may be significant to Savings and Credit Cooperative Societies as they will acquire a new knowledge on the important aspect of corporate governance which enhances performance. .

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Earnings Quality and Corporate Governance in Jordan: An Exploration in a Developing Market Context

Freihat,

Kadir,

Kamarudin

et al. 2024

Wseas Transactions on Business and Economics

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The primary purpose of this research is to examine the impact of corporate governance mechanisms, namely, the board of directors’ characteristics (expertise, independence, and directors’ remunerations) and AC characteristics (AC Independence, AC Expertise, and AC Activity) on earnings quality in the Jordanian context. Using the Eviews software to analyze panel data of 94 non-financial listed companies from 2015 to 2021, the results revealed that board expertise, board independence, AC Activity, and AC Expertise have significantly negative effects on EM, which reflects that these mechanisms have a significant and positive influence on earnings quality in Jordanian non-financial companies. This supports the predictions of agency theory, which predicts that active audit committees, expert members on the audit committees, and the experience and independence of the board members expect to enhance the quality of earnings. Conversely, the findings show that AC Independence and directors’ remuneration have an insignificant effect on EM. The results reveal the critical role of board members and audit committees in enhancing the earnings quality of Jordanian companies. This study suggests that Jordanian policymakers need additional support and enhancement regarding CG mechanisms, particularly in Jordan’s transitioning economy, to attract additional investors.

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Investigating the Effect of Corporate Governance Mechanisms on the Quality of Accounting Profit

Abstract: Abstract

Cited by 4 publications

References 20 publications

Pengaruh Tata Kelola Perusahaan Terhadap Prediktabilitas Laba Bank Umum Konvensional Di Indonesia Selama Pandemi Covid 19 Dengan Gender Sebagai Variabel Moderating

Pengaruh Tata Kelola Perusahaan Terhadap Prediktabilitas Laba Bank Umum Konvensional Di Indonesia Selama Pandemi Covid 19 Dengan Gender Sebagai Variabel Moderating

Does Corporate Governance affect Earnings Management? A case study of Deposit Taking Saccos in South Rift Region, Kenya

Earnings Quality and Corporate Governance in Jordan: An Exploration in a Developing Market Context

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