Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)

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Is the Implementation of Good Corporate Governance Able to Improve Earnings Quality

Authors
Ely Siswanto, Puri Listiani, Yuli Soesetio, Subagyo, Lulu Nurul Istanti
Corresponding Author
Lulu Nurul Istanti
Available Online 17 June 2021.
DOI
10.2991/aebmr.k.210616.034How to use a DOI?
Keywords
good corporate governance, earnings quality, firm size
Abstract

The purpose of this research is to analysis the effect of implementing good corporate governance on quality information of earnings. The population of this study is all non-financial firm that are included in the fast-growing company. We found in this study that board structure and process have a positive contribution on quality of earnings information. Ownership control and characteristics negatively affect on quality of earnings information. Size of the firm has a positive influence on earnings quality. Firm size affects the relationship of good corporate governance to earnings quality.

Copyright
© 2021, 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/).

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Volume Title
Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
17 June 2021
ISBN
978-94-6239-393-6
ISSN
2352-5428
DOI
10.2991/aebmr.k.210616.034How to use a DOI?
Copyright
© 2021, 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/).

Cite this article

risenwbib
TY  - CONF
AU  - Ely Siswanto
AU  - Puri Listiani
AU  - Yuli Soesetio
AU  - Subagyo
AU  - Lulu Nurul Istanti
PY  - 2021
DA  - 2021/06/17
TI  - Is the Implementation of Good Corporate Governance Able to Improve Earnings Quality
BT  - Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
PB  - Atlantis Press
SP  - 230
EP  - 235
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210616.034
DO  - 10.2991/aebmr.k.210616.034
ID  - Siswanto2021
ER  -