The Effect of Asymmetric Information, Board of Commissioners Size, and Independent Board of Commissioners, on Earnings Management with Managerial Ownership as a Moderating Variable
- Authors
-
-
Diah Ajeng Pratiwi
Faculty Economics and Business, Islamic University of Riau, Pekanbaru 28289, Indonesia
-
Dian Saputra
Faculty Economics and Business, Islamic University of Riau, Pekanbaru 28289, Indonesia
-
- Keywords:
- Asymmetric Information, Board of Commissioners Size, Independent Board of Commissioners, Earnings Management, Managerial Ownership
- Abstract
-
This research aims to explore and provide empirical evidence regarding the influence of asymmetric information, board of commissioners size, and the presence of independent board members on earnings management in real estate and related companies listed on the Indonesian Stock Exchange from 2020 to 2022. Managerial ownership is introduced as a moderating variable in this investigation. Utilizing Structural Equation Modeling - Partial Least Square (SEM-PLS) for data analysis, the study revealed that asymmetric information, board of commissioners size, and independent board members did not significantly impact earnings management. However, when considering managerial ownership as a moderating factor, the presence of independent board members exhibited an influence on earnings management. This highlights the intricate relationship between corporate governance factors, specifically the board composition, and earnings management, with managerial ownership playing a moderating role. These findings provide valuable insights for stakeholders and policymakers, offering a nuanced understanding of corporate dynamics within the Indonesian real estate and related sectors.
- References
- Downloads
- Published
- 2024-03-24
- Section
- 9th ASIA Internatational Confernece 2023
- License
-
Copyright (c) 2024 Asia Proceedings of Social Sciences
This work is licensed under a Creative Commons Attribution 4.0 International License.
Most read articles by the same author(s)
- Dian Saputra, Abrar Nawas, Reza Ananda Rinaldy, The Influence of Heuristic and Computer-Assisted Audit Techniques (CAAT) on Fraud Detection with Experience as a Mediating , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
- Sandicha Dwi Ramadhan, Dian Saputra, Abrar Nawas, The Effect of Female Directors, Board Size, Independent Commissioners, and Political Connections on Tax Avoidance With Integrated Reporting Quality as a Mediating Variable: Case Study of Non-Cyclical Consumer Goods Sector Companies Listed on Idx 2019-2022 , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
- Andika Eka Putra, Dian Saputra, The Effect of Eco Efficiency, Number of Audit Committees and Sustainability Report on Going Concern Audit Opinion , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
- Firdaus Abdul Rahman, Sandicha Dwi Ramadhan, Dian Saputra, The Effect of Female Directors, Board Size, Independent Commissioners and Quality of Earnings Ratio on the Integrated Reporting Quality with Political Connection as a Moderating Variable , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
Similar Articles
- Dorothea Chee Ke Jing, HONG LIP GOH, Hen Kai Wah , Lim Yee Wui , Low Suet Cheng , REGULATION MATTERS: A COMPARISON OF MALAYSIAN-INDONESIAN’S E-HAILING REGULATION FRAMEWORK , Asia Proceedings of Social Sciences: Vol. 6 No. 3 (2020): ASIA Proceedings of Social Sciences
- Sallaudin Hassan, Mohd. Farid Shamsudin, Ishamuddin Mustapha , Rohaizan Ahmad , Jimisiah Jaafar , The Role of University Image and Student Satisfaction in Retaining Student for Technical University during Covid-19 Pandemic Era , Asia Proceedings of Social Sciences: Vol. 9 No. 1 (2022): ASIA Proceedings of Social Sciences
- dandes rifa, Siti Rahmi, Daniati Puttri, Testing 0f ERP (Enterprise Resource Planning) Implementation Success Using Delone and Mclean Model in The Banking Company in West Sumatera , Asia Proceedings of Social Sciences: Vol. 2 No. 1 (2018): Asia Proceedings of Social Sciences
- Rabia Mushtaq, Tehmeena Shafqat , Muhammad Muddassar Khan , Abida Ellahi , Armaghan Ansar , Does Psychological Empowerment Mediates the Association of Workplace Spirituality with Organizational Citizenship Behavior and Employee Burnout? , Asia Proceedings of Social Sciences: Vol. 7 No. 2 (2021): ASIA Proceedings of Social Sciences
- Ain Farhana Jamaludin, Muhammad Najib Razali, Rohaya Abdul Jalil, Siti Hajar Othman, Yasmin Mohd Adnan, A Big Data & Business Intelligence in Government Office Buildings , Asia Proceedings of Social Sciences: Vol. 7 No. 1 (2021): ASIA Proceedings of Social Sciences
- Nurhidayah Bahar, Zulkefli Mansor, Dian Indrayani Jambari , Sabrina Tiun, Farzana Parveen Tajudeen , Mapping the Landscape of Collaborative Learning in Higher Education: A Bibliometric Journey from 2000 to 2023 , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
- Kashif Farhat, Wajeeha Aslam, Sany Sanuri, Exploring Drivers and Outcomes of Lurking Engagement and Posting Engagement in Social Media-Based Brand Communities:: Case of Hedonic vs. Utilitarian Brands , Asia Proceedings of Social Sciences: Vol. 8 No. 1 (2021): ASIA Proceedings of Social Sciences
- Mohd Hafizul Bin Ismail, Nurashikin Saaludin, Basyirah Che Mat , Siti Nur Dina Haji Mohd Ali , Investigating the Acceptance of Pre-University Students on the Use of Microsoft Teams Application for Online Learning Platforms During the Covid-19 Pandemic , Asia Proceedings of Social Sciences: Vol. 9 No. 1 (2022): ASIA Proceedings of Social Sciences
- Leonardus Wahyu Wasono, Sasmoko Sasmoko, Firdaus Alamsjah, Elidjen Elidjen, Business Model Innovation and Customer Experience Orientation: The role of Digital Leadership , Asia Proceedings of Social Sciences: Vol. 2 No. 3 (2018): Asia Proceedings of Social Sciences
- Siti Noorsuriani Maon, Naffisah Mohd Hassan , Noorain Mohammad Yunus , Sri Fatiany Abdul Kader Jailani , Nor Azmaniza Azizam , Digital Behaviour of Rural School Students: Attitudes and Perception of Digital Technologies , Asia Proceedings of Social Sciences: Vol. 7 No. 2 (2021): ASIA Proceedings of Social Sciences
You may also start an advanced similarity search for this article.