Characteristics of the Board of Commissioners, Financial Performance and Audit Quality on Earnings Management

Dwi Anggraeni; Erna Setiany

doi:10.36948/ijfmr.2023.v05i02.2239

Characteristics of the Board of Commissioners, Financial Performance and Audit Quality on Earnings Management

Author(s)	Dwi Anggraeni, Erna Setiany
Country	Indonesia
Abstract	Purpose: To examine the influence of Board of Commissioners Size, Independent Commissioners, Board Financial Expertise, Audit Committee Size, Audit Committee Independence, Audit Committee Basic Expertise in Finance and Accounting, Leverage, KAP Size, and Company Size. The Dependent Variable is Profit Management in manufacturing companies listed on the Indonesian Stock Exchange. Research Methodology: The samples used in this study were 73 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period, with a total of 219 samples. The analytical tool used to analyze the hypothesis is Eviews 10. Results: The results show that the size of the Board of Commissioners, Independent Commissioners, and Leverage have a positive effect on Earnings Management. The Board of Commissioners' Financial Expertise and KAP Size have no effect on Earnings Management. Audit Committee Size, Audit Committee Independence, Audit Committee Financial Expertise and Company Size have a negative effect on Profit Management. Limitations: This research sample uses manufacturing companies for the 2018-2020 period. Which is relatively small compared to the increase in years and other sectors. Contribution: This research has important implications for preventing or at least being able to detect financial statement manipulation by management which can result in reduced integrity of a financial report.
Keywords	Keywords: Board of Commissioners Size, Independent Commissioner, Board of Commissioners Financial Expertise, Audit Committee Size, Independent Audit Committee, Audit Committee Financial Expertise, Leverage, Company Size, KAP Size.
Field	Sociology > Economics
Published In	Volume 5, Issue 2, March-April 2023
Published On	2023-04-11
Cite This	Characteristics of the Board of Commissioners, Financial Performance and Audit Quality on Earnings Management - Dwi Anggraeni, Erna Setiany - IJFMR Volume 5, Issue 2, March-April 2023. DOI 10.36948/ijfmr.2023.v05i02.2239
DOI	https://doi.org/10.36948/ijfmr.2023.v05i02.2239
Short DOI	https://doi.org/gr4k3n

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Characteristics of the Board of Commissioners, Financial Performance and Audit Quality on Earnings Management

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