TATA KELOLA PERUSAHAAN UNTUK MENINGKATKAN KUALITAS AKRUAL SELAMA KRISIS KEUANGAN GOOD CORPORATE GOVERNANCE TO IMPROVE ACCRUAL QUALITY DURING FINANCIAL CRISIS

  • Prilli Arista Jayanti

Abstract

Abstract:


This research tested the effectiveness of corporate governance in improving the accruals quality during the financial crisis. The sample consisted of 454 companies listed on the Indonesia Stock Exchange during 2014-2018. The hypotheses were tested by the panel regression method. The results show that the financial crisis has a significant positive influence on the accrual quality. The audit committee and independent commissioner have no significant influence on the accrual quality

Published
Nov 9, 2020
How to Cite
JAYANTI, Prilli Arista. TATA KELOLA PERUSAHAAN UNTUK MENINGKATKAN KUALITAS AKRUAL SELAMA KRISIS KEUANGAN GOOD CORPORATE GOVERNANCE TO IMPROVE ACCRUAL QUALITY DURING FINANCIAL CRISIS. Conference on Business, Social Sciences and Innovation Technology, [S.l.], v. 1, n. 1, p. 23-31, nov. 2020. ISSN 2774-5740. Available at: <https://journal.uib.ac.id/index.php/cbssit/article/view/1395>. Date accessed: 14 june 2021.