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
- Nur Atiqah Rochin Demong, Erne Suzila Kassim, Noor'ain Mohamad Yunus, Melissa Shahrom, Sri Fatiany Abdul Kader Jailani, Factors Contributing to the Successful Business of Street Market Food Vendors , Asia Proceedings of Social Sciences: Vol. 6 No. 3 (2020): ASIA Proceedings of Social Sciences
- Noorhasyimah Ismail, Noorhasyimah binti Ismail , A Study of Data Management for Hybrid Organisation Application , Asia Proceedings of Social Sciences: Vol. 9 No. 1 (2022): ASIA Proceedings of Social Sciences
- Mohamad Rahimi Mohamad Rosman, Izzatil Husna Arshad, Mohamad Sayuti Md Saleh, Nurulannisa Abdullah, Faizal Haini Fadzil, Mohd Zafian Mohd Zawawi, The Roles of Self-Efficacy and Domain Knowledge on Users Behavioral Intention to use Online Distance Learning , Asia Proceedings of Social Sciences: Vol. 8 No. 2 (2021): ASIA Proceedings of Social Sciences
- dr. midya, Assoc prof. Dr. Rohini , prof. ahmad, Organizational Stress Indicators and Influence on Academic Performance in Private Universities , Asia Proceedings of Social Sciences: Vol. 5 No. 2 (2020): AIC 2019
- Mohamad Norjayadi Tamam, Abang Zainoren Abang Abdurahman, Firdaus Abdullah, The Antecedent of Operational Capabilities and Effect on Process Management in Halal food manufacturing firm , Asia Proceedings of Social Sciences: Vol. 2 No. 3 (2018): Asia Proceedings of Social Sciences
- Engku Mohamad Engku Abdullah, Rubayah Yakob, Mohd Hafizuddin Syah Bangaan Abdullah, A Comprehensive Review of Enterprise Risk Management on Higher Education Institutions Performance , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
- Marufa Tahmid, The ICT Role in Hospital Administration Practice , Asia Proceedings of Social Sciences: Vol. 9 No. 1 (2022): ASIA Proceedings of Social Sciences
- Rogis bin Baker, Amar Hisham bin Jaaffar, Hasimi bin Sallehuddin, Nur Surayya binti Mohd Saudi, Mohamed Ayyub bin Hassan, THE RELATIONSHIP BETWEEN EMOTIONAL INTELLIGENCE, DEPRESSION, ANXIETY, STRESS AND WORK-LIFE BALANCE: AN EXAMINATION AMONG MALAYSIAN ARMY PERSONNEL , Asia Proceedings of Social Sciences: Vol. 4 No. 2 (2019): ASIA Proceedings of Social Sciences
- NOOR ZALINA ZAINAL, HANITAHAIZA HAIRUDDIN, ERNE SUZILA KASSIM, Psychological Determinants of Job Search Intention Among Fresh Graduates for the Supply of Labour Force in the Digital Era , Asia Proceedings of Social Sciences: Vol. 6 No. 3 (2020): ASIA Proceedings of Social Sciences
- Rogis bin Baker, Amar Hisham bin Jaaffar, Hazril Izwar bin Ibrahim, Mohamed Ayyub bin Hassan, Hasimi bin Sallehuddin, The The Effect Of Emotional Intelligence On Affective Commitment: A Study Of Royal Malaysia Police , Asia Proceedings of Social Sciences: Vol. 4 No. 2 (2019): ASIA Proceedings of Social Sciences
You may also start an advanced similarity search for this article.