The Effect of Financial Distress and Corporate Governance on Earnings Management

DOI

10.2991/aebmr.k.200626.023How to use a DOI?

Keywords

Financial Distress, Corporate Governance, Earnings Management

Abstract

The purpose of this research is to analyze the effect of financial distress and corporate governance toward earnings management. The samples of this research consist of 131 non-financial companies that are listed on the Indonesia Stock Exchange from the years 2014 to 2017 by using purposive sampling method. The hypothesis was tested by using multiple regression analysis with REVIEWS. The results of the research showed that financial distress, managerial ownership, institutional ownership and auditor independence had no influence on earnings management.

Copyright

© 2020, 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/).

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TY  - CONF
AU  - Silvy Christina
AU  - Nico Alexander
PY  - 2020
DA  - 2020/06/29
TI  - The Effect of Financial Distress and Corporate Governance on Earnings Management
BT  - Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR
PB  - Atlantis Press
SP  - 123
EP  - 126
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200626.023
DO  - 10.2991/aebmr.k.200626.023
ID  - Christina2020
ER  -