THE INFLUENCES OF CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL ON EARNING QUALITY IN INDONESIAN PUBLIC LISTED COMPANIES

Authors

  • Alfin Ardilla Accounting Department, The State University of Surabaya, Indonesia
  • Dian Anita Nuswantara Accounting Department, The State University of Surabaya, Indonesia

Keywords:

earning management, independent commissioner, institutional ownership, intellectual capital, earning quality

Abstract

Purpose: This study is to examine the effects of earning management, independent commissioner, institutional ownership, and intellectual capital on earning quality.

Design/methodology/approach: This study is relied on annual financial statements of Indonesian firms recorded in the Indonesia Stock Exchange (IDX) by a period of 2013-2017. The type of company that becomes the focus of this research is manufacturing companies.

Findings: The results of this study provide empirical evidence that earnings management and intellectual capital have significant negative effects on earning quality. In contrast, independent commissioners and institutional ownership do not have significant effects on earning quality.

Originality: Our study contributes the scholarly discussion about earning quality. For instance, the lack of earnings management is not sufficient to guarantee high-quality earnings (or high-quality accounting numbers more generally), because other factors contribute to the quality of earnings.

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Published

2021-07-01

How to Cite

Ardilla, A., & Nuswantara, D. A. (2021). THE INFLUENCES OF CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL ON EARNING QUALITY IN INDONESIAN PUBLIC LISTED COMPANIES. Review of Business, Accounting, & Finance , 1(4), 328-342. Retrieved from https://fortunepublishing.org/index.php/rbaf/article/view/35