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

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