CREATING INTEGRATED FINANCIAL STATEMENTS THROUGH GOOD CORPORATE GOVERNANCE: THE ACTIVE ROLE OF EARNING MANAGEMENT AS AN INTERVENING VARIABLE

Sriyono, Sriyono and Supardi, Supardi and Detak Prapanca, Prapanca and Hanifah Novia Sofid, Novia CREATING INTEGRATED FINANCIAL STATEMENTS THROUGH GOOD CORPORATE GOVERNANCE: THE ACTIVE ROLE OF EARNING MANAGEMENT AS AN INTERVENING VARIABLE. Integrated Journal of Business and Economics.

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Abstract

Many previous researchers have carried out research on the integrity of financial statements. The newness of this study is to use earning management as an intervening variable, where this research has not been carried out. Therefore, this research will be important information for company management for creating integrated financial statements. The purpose of this study is to determine whether earnings management can become an intervening variable towards an integrated report through the components of good corporate governance. This type of research is quantitative research, the population used is manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The data analysis technique used is to test the classical assumptions first, then test the estimation of the panel data regression model and then test the hypothesis analysis with the t-test. The analysis results found a relationship between several components of good corporate governance that can affect the integrity of financial statements, including institutional ownership, managerial ownership, and independent commissioners and earnings management. The conclusion obtained is that the Earning management variable is not able to mediate the strengthening of the integrity of financial statements report.

Item Type:	Other
Subjects:	H Social Sciences > HG Finance
Depositing User:	Mr Detak Prapanca
Date Deposited:	05 Apr 2023 10:40
Last Modified:	05 Apr 2023 10:40
URI:	http://eprints.umsida.ac.id/id/eprint/11314

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