Corporate Governance and Managerial Skill Toward Earning Management
Luqman Hakim, Titik Agus Setiyaningsih, Dewi Puji Rahayu

Departemen of Accounting
Universitas Muhammadiyah Jakarta
Jakarta, Indonesia
luqman_qia[at]yahoo.com
titikagyssetiyaningsig[at]gmail.com
dewipr89[at]gmail.com

Abstract

Earnings management is behavior opportunist managers to trick investors and maximize his welfare because it controls more information compared to personal or company interests. This research investigates the extent to which the influence of corporate governance is proxied by audit committee and independent commissioner in influencing earning management with managerial skill as a moderating variable. The research method used is quantitative by using seconadary data from CGPI (Corporate Governance Perception Index). Sampling technique used Nonprobability Sampling with purposive sampling categories. The data obtained is then processed by SEM-PLS analysis technique using WarpPLS software version 5.0. In this study all variables use agency theory. The results showed that Corporate Governance have effect an earning management, Managerial skill does moderate to an earning management..

Keywords: Earning Management, Corporate Governance, Managerial Skill

Topic: Corporate Governance

Link: https://ifory.id/abstract-plain/DPJF468TWrz2

Web Format | Corresponding Author (Titik Agus Setiyaningsih)