Business, Management and Accounting
2 years ago

Independent Board of Directors Boost Earnings Management in Banking Companies

Akuntansi dan Manajemen
Pengaruh Praktik Good Corporate Governance Terhadap Praktik Manajemen Laba (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017)
Rahma Febrina, Ulfi Maryati, Ferdawati

Paper Summary

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The study looked at how good corporate governance affects earnings management in Indonesian banks from 2013 to 2017. They found that having an independent board of directors can lead to more earnings management. However, managerial ownership and institutional ownership don't seem to have an impact on earnings management. Overall, the board of commissioners, independent board of directors, managerial ownership, and institutional ownership together don't significantly affect earnings management in these banks.