Examining the Impact of Corporate Governance and Asymmetry Information towards Earning Quality (A Case Study: Manufacturing Companies in Indonesia)

DOI

10.2991/aicar-18.2019.20How to use a DOI?

Keywords

asymmetry informatioan; corporate governance; earning quality

Abstract

This study is examining the impact of corporate governance and asymmetry information towards earning quality in manufacturing companies that listed in Indonesian Stock Exchange from 2011 – 2015. Sample was determined by purposive sampling method, and total observation in this research are 375 observation. Data was collected in official website Indonesian Stock Exchange. The result are family ownership has no significantly influence to earning quality; managerial ownership has positive significantly influence to earning quality; institutional ownership has no significantly influence to earning quality; proportion board of commissioner independent has no significantly influence to earning quality; audit committee independence has no significantly influence to earning quality; and asymmetry information has no significantly influence to earning quality.

Copyright

© 2019, 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  - Maya Mustika
PY  - 2019/02
DA  - 2019/02
TI  - Examining the Impact of Corporate Governance and Asymmetry Information towards Earning Quality (A Case Study: Manufacturing Companies in Indonesia)
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 88
EP  - 92
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.20
DO  - 10.2991/aicar-18.2019.20
ID  - Mustika2019/02
ER  -