Good Corporate Governance On The Earnings Management Using Iso9001 As A Moderating Variable In Banking Industry In Indonesia
- DOI
- 10.2991/icame-17.2017.5How to use a DOI?
- Keywords
- Good Corporate Governance, Earning Management, ISO 9001, And Composite Score
- Abstract
Earnings management is one of the consequences of information asymmetry in agency theory, this is because the manager (agent) knowing more information about the company managed. Earnings management actions produced financial statements that didn’t accordance with the actual situation. Good Corporate Governance (GCG) is a mechanism which is expected to create a climate of good governance in controlling earnings management practices. The aim of this study was to determine and analyze the effect of good corporate governance in terms of the composite score which consists of eleven indicators with earnings management using ISO 9001 as a moderating variable. The study sample met the criteria were 13 banking companies listed in Indonesia Stock Exchange during the period of 2008-2011. The sampling technique used was purposive sampling method, the number of observations was 51. The analytical tool used in this study is the single Linear Regression. Based on the results of the individual tests, showed that GCG had no effect on earnings management and is reinforced with ISO 9001
- Copyright
- © 2017, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Heurestica Asparagina Paradisea Carina PY - 2017/10 DA - 2017/10 TI - Good Corporate Governance On The Earnings Management Using Iso9001 As A Moderating Variable In Banking Industry In Indonesia BT - Proceedings of the 2nd International Conference on Accounting, Management, and Economics 2017 (ICAME 2017) PB - Atlantis Press SP - 52 EP - 67 SN - 2352-5428 UR - https://doi.org/10.2991/icame-17.2017.5 DO - 10.2991/icame-17.2017.5 ID - Carina2017/10 ER -