Corporate Governance and Earnings Management: A Study of Indonesian Conventional and Islamic Banks

DOI

10.2991/agc-18.2019.99How to use a DOI?

Keywords

Earnings management, Audit committee, Independent board, Ownership concentration, Sharia supervisory board

Abstract

This study examines the influencing of corporate governance on earnings management of Indonesian conventional and Islamic banks. The 27 conventional banks and 10 Islamic banks were selected as a sample of this study which observed for 5 years (185 observations). This study found that audit committee and independent board positively influence earnings management of Indonesian banks. This study also provided evidence that concentration ownership negatively associate with earnings management. Moreover, in the context of Indonesian Islamic banks, this study found that the sharia supervisory board size negatively affect to earnings management

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Saiful Saiful
AU  - Asrie Dyah
PY  - 2019/01
DA  - 2019/01
TI  - Corporate Governance and Earnings Management: A Study of Indonesian Conventional and Islamic Banks
BT  - Proceedings of the 1st Aceh Global Conference (AGC 2018)
PB  - Atlantis Press
SP  - 662
EP  - 667
SN  - 2352-5398
UR  - https://doi.org/10.2991/agc-18.2019.99
DO  - 10.2991/agc-18.2019.99
ID  - Saiful2019/01
ER  -