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The effect of audit quality and self-assessment corporate governance mechanism on banking earning management in Indonesia
| Content Provider | Scilit |
|---|---|
| Author | Wong, Heri Sukendar Siwi, Ian Allen Jehezkiel |
| Copyright Year | 2020 |
| Description | The purpose of this study was to examine the effect of audit quality and self-assessment of corporate governance mechanisms on banking earnings management. The audit quality is proxied by the public accounting firm size (Big 4 and non-Big 4), while corporate governance is proxied by the corporate governance index reported by the bank. This study used secondary data from the financial statements of bank companies listed on the Indonesia Stock Exchange in 2013–2015 and resulted in observations on 34 firms. The technique for examining the hypothesis was multiple regression analysis using Eviews 7.0. The results showed that all independent variables simultaneously affect earnings management and have an influence on the dependent variables of 6.15%, with the rest explained by other variables outside the model. The results indicate that Big 4 auditors and self-assessment corporate governance mechanisms do not significantly influence banking earnings management. Book Name: Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? |
| Related Links | https://content.taylorfrancis.com/books/download?dac=C2019-0-07172-6&isbn=9780367822965&doi=10.1201/9780367822965-2&format=pdf |
| DOI | 10.1201/9780367822965-2 |
| Language | English |
| Publisher | Informa UK Limited |
| Publisher Date | 2020-08-07 |
| Access Restriction | Open |
| Subject Keyword | Book Name: Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? Business and Management Audit Quality Corporate Governance Mechanisms Banking Earnings Management Assessment Corporate Governance |
| Content Type | Text |
| Resource Type | Chapter |
