HUBUNGAN KARAKTERISTIK GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA RIIL : PERAN MODERASI TINGKAT PENDIDIKAN CHIEF FINANCIAL OFFICER

KWANTONO, MICHELINE CLARISSA and GOEINAWAN, MICHELLE TEVI and Christiawan, Yulius Jogi (2021) HUBUNGAN KARAKTERISTIK GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA RIIL : PERAN MODERASI TINGKAT PENDIDIKAN CHIEF FINANCIAL OFFICER. [UNSPECIFIED]

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Abstract

Many studies on Good Corporate Governance on real earnings management have been conducted with mixed results. Although it has been done a lot, previous studies have not considered the educational condition of the Chief Financial Officer. The level of education of the Chief Financial Officer is a phenomenon that is thought to affect the real earnings management practice of an organization. The Chief Financial Officer has the responsibility of preparing and overseeing the preparation of the companys financial statements. The purpose of this study was to examine whether the level of education of the Chief Financial Officer can affect the relationship of Good Corporate Governance to real earnings management. The phenomenon of GCG referred to in this study includes the age and size (number) of the audit committee. The audit committee also has a duty to ensure the reliability of financial statements. The research was conducted on 70 companies in the property, real estate, healthcare, and technology industry sectors that were listed on the IDX in 2018-2019. Data were analyzed using panel data regression analysis using Gretl software. The results of the study prove that the older the average age of the audit committee will potentially reduce the practice of real earnings management and the greater the number of audit committees will potentially increase the practice of real earnings management. In addition, in companies with a high level of Chief Financial Officer education, the relationship between audit committee size and real earnings management is weaker than companies with a lower Chief Financial Officer education level. This research is expected to be an input for shareholders to pay attention to the age and size of the audit committee and the Chief Financial Officer to avoid real earnings management practices.

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