Authors:

Christine Priskayani H. Sirait, Gerianta Wirawan Yasa

Abstract:

“Earnings management by the new CEO can be reduced with the implementation of good corporate governance, in particular through the supervision of the board of commissioners and the audit committee. This study aims to provide empirical evidence about the influence of proportion of independent board of commissioners and audit committee, financial expertise and activity to earnings management by the new CEO. This study was done at the manufacturing companies listed in Indonesia Stock Exchange that do CEO turnover at the period 2008-2012, with a total sample of 36 companies taken with purposive sampling. Based on the results of data analysis by using multiple linear regression, the study found negative influence from the proportion of independent board of commissioners and audit committee to earnings management by the new CEO. Financial expertise and activity of the board of commissioners and audit committee of proven does not give influence over earnings management.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-10308

Published

2015-03-19

How To Cite

SIRAIT, Christine Priskayani H.; YASA, Gerianta Wirawan. PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA OLEH CEO BARU.E-Jurnal Akuntansi, [S.l.], v. 10, n. 3, p. 778-796, mar. 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-10308. Date accessed: 28 Aug. 2025.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 10 No 3 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License