The Influence of Corporate Governance Mechanism, Accounting Conservatism, And Company Size on Earnings Quality

نویسندگان

چکیده

This research aims to provide empirical evidence on the influence of corporate governance mechanism (audit committee, independence board commissioner, institutional ownership, managerial ownership), accounting conservatism, and company size earnings quality. Sample used in this are manufacturing listed Indonesia Stock Exchange (IDX) 2016-2018 using purposive sampling obtained 29 companies. secondary data annual report or financial statement from website period. Data were analyzed multiple regression method. The finding ownership partially has positive significant effect conservatism negative Whether audit committee commissioner no In addition, mechanism, simultaneously a

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ژورنال

عنوان ژورنال: Journal of economics, finance and management studies

سال: 2021

ISSN: ['2644-0490', '2644-0504']

DOI: https://doi.org/10.47191/jefms/v4-i1-04