loading
Papers Papers/2020

Research.Publish.Connect.

Paper

Authors: Indra Kusumawardhani and  Windyastuti

Affiliation: Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia

ISBN: 978-989-758-471-8

Keyword(s): accrual quality, real earnings management, corporate governance, credit rating, the board size, independent board, audit committee

Abstract: This research examined whether accrual quality, real earnings management, and corporate governance affect the firm's credit rating in Indonesia. Specifically, investigation on whether real earnings management components, represented by AbnCFO, AbnDisExp, and AbnPROD, together with corporate governance components, which are represented by board size, independent board, and audit committee affect the firm's credit rating. This research used several corporate governance mechanisms developed by Bursa Efek Indonesia and credit rating classification developed by PEFINDO. Multiple regression model is selected to test the research problem. This research found that accrual quality, ABnCFO, ABnPROD, and board size affected the firm's credit rating, while the independent board and audit committee did not affect credit rating.

CC BY-NC-ND 4.0

Sign In Guest: Register as new SciTePress user now for free.

Sign In SciTePress user: please login.

PDF ImageMy Papers

You are not signed in, therefore limits apply to your IP address 18.206.177.17

In the current month:
Recent papers: 100 available of 100 total
2+ years older papers: 200 available of 200 total

Paper citation in several formats:
Kusumawardhani, I. and Windyastuti. (2020). The Effect of Accrual Quality, Real Earnings Management, and Corporate Governance on Credit Rating in Indonesia.In Proceedings of the International Conference of Business, Economy, Entrepreneurship and Management - Volume 1: ICBEEM, ISBN 978-989-758-471-8, pages 287-295. DOI: 10.5220/0009964902870295

@conference{icbeem20,
author={Indra Kusumawardhani. and Windyastuti.},
title={The Effect of Accrual Quality, Real Earnings Management, and Corporate Governance on Credit Rating in Indonesia},
booktitle={Proceedings of the International Conference of Business, Economy, Entrepreneurship and Management - Volume 1: ICBEEM,},
year={2020},
pages={287-295},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009964902870295},
isbn={978-989-758-471-8},
}

TY - CONF

JO - Proceedings of the International Conference of Business, Economy, Entrepreneurship and Management - Volume 1: ICBEEM,
TI - The Effect of Accrual Quality, Real Earnings Management, and Corporate Governance on Credit Rating in Indonesia
SN - 978-989-758-471-8
AU - Kusumawardhani, I.
AU - Windyastuti.
PY - 2020
SP - 287
EP - 295
DO - 10.5220/0009964902870295

Login or register to post comments.

Comments on this Paper: Be the first to review this paper.