The Effect of Good Corporate Governance Mechanism to Earnings Management Before and After IFRS Convergence

被引：7
|
作者：
Luthan, Elvira [1 ]
Satria, Ileh [1 ]
Ilmainir [1 ]
机构：
[1] Andalas Univ, Padang 25163, Indonesia
来源：
3RD GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES (GCBSS-2016) ON CONTEMPORARY ISSUES IN MANAGEMENT AND SOCIAL SCIENCES RESEARCH | 2016年 / 219卷
关键词：
Earnings Management; IFRS; Indonesian Financial Accounting Standards (PSAK); GCG Mechanism;
D O I：
10.1016/j.sbspro.2016.05.021
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This study aims to determine the effect of differences in the "Good Corporate Governance" (GCG) mechanism on Earnings Management, before and after Indonesian Financial Accounting Standards (PSAK) convergence IFRS, on the companies listed on the Indonesia Stock Exchange (IDX) in the year 2010-2013. The population in this study amounted to 136 manufacturing companies, where samples obtained was 65 companies in accordance with the sample selection criteria. GCG Mechanism is an independent variable that includes internal and external mechanisms. The study concluded that the effect of different GCG mechanisms to earnings management, depending on the proxy used for GCG mechanism. (C) 2016 The Authors. Published by Elsevier Ltd.
引用
收藏
页码：465 / 471
页数：7
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