The Effect of Good Corporate Governance Mechanism to Earnings Management before and after IFRS Convergence

This study aims to determine the effect of differences in the “Good Corporate Governance” (GCG) mechanism on Earnings Management, before and after Indonesian Financial Accounting Standards (PSAK) convergence IFRS, on the companies listed on the Indonesia Stock Exchange (IDX) in the year 2010-2013. T...

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Bibliographic Details
Published inProcedia, social and behavioral sciences Vol. 219; pp. 465 - 471
Main Authors Luthan, Elvira, Satria, Ileh, Ilmainir
Format Journal Article
LanguageEnglish
Published Elsevier Ltd 31.05.2016
Subjects
Earnings Management
GCG Mechanism
IFRS
Indonesian Financial Accounting Standards (PSAK)
Indonesian Financial Accounting Standards (PSAK)
IFRS
GCG Mechanism
Earnings Management
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Summary:This study aims to determine the effect of differences in the “Good Corporate Governance” (GCG) mechanism on Earnings Management, before and after Indonesian Financial Accounting Standards (PSAK) convergence IFRS, on the companies listed on the Indonesia Stock Exchange (IDX) in the year 2010-2013. The population in this study amounted to 136 manufacturing companies, where samples obtained was 65 companies in accordance with the sample selection criteria. GCG Mechanism is an independent variable that includes internal and external mechanisms. The study concluded that the effect of different GCG mechanisms to earnings management, depending on the proxy used for GCG mechanism.
ISSN:1877-0428
1877-0428
DOI:10.1016/j.sbspro.2016.05.021