{"title":"高层管理者特征、良好公司治理与盈余质量(基于印尼国有企业2016- 2018年的研究)","authors":"Theresia Olivia, E. Setiany","doi":"10.36348/sjbms.2021.v06i04.004","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to provide empirical evidence regarding the influence of management characteristics and GCG on earnings quality, in the midst of the urgency of earnings quality information that is prone to conflict of interest, especially in state-owned companies today. This research is a quantitative research where the population is all stateowned companies in Indonesia which are listed on the website of State-Owned Entreprises (SOE) in 2016-2018. The sampling technique used a purposive sampling, and obtained 67 companies that meet the standards. The technique of collecting data is by taking information from the company's annual report so that the data source used is secondary data. The analysis method used is Eviews. The results showed that educational background, gender, and GCG had a positive effect on earnings quality. Meanwhile, tenure has a negative effect on earnings quality.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"2016 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Characteristics of Top Management, Good Corporate Governance, and Earnings Quality (A Study of State-Owned Entreprises in Indonesia 2016- 2018)\",\"authors\":\"Theresia Olivia, E. Setiany\",\"doi\":\"10.36348/sjbms.2021.v06i04.004\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to provide empirical evidence regarding the influence of management characteristics and GCG on earnings quality, in the midst of the urgency of earnings quality information that is prone to conflict of interest, especially in state-owned companies today. This research is a quantitative research where the population is all stateowned companies in Indonesia which are listed on the website of State-Owned Entreprises (SOE) in 2016-2018. The sampling technique used a purposive sampling, and obtained 67 companies that meet the standards. The technique of collecting data is by taking information from the company's annual report so that the data source used is secondary data. The analysis method used is Eviews. The results showed that educational background, gender, and GCG had a positive effect on earnings quality. Meanwhile, tenure has a negative effect on earnings quality.\",\"PeriodicalId\":277639,\"journal\":{\"name\":\"Saudi Journal of Business and Management Studies\",\"volume\":\"2016 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-04-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Saudi Journal of Business and Management Studies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.36348/sjbms.2021.v06i04.004\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Saudi Journal of Business and Management Studies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.36348/sjbms.2021.v06i04.004","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Characteristics of Top Management, Good Corporate Governance, and Earnings Quality (A Study of State-Owned Entreprises in Indonesia 2016- 2018)
The purpose of this study is to provide empirical evidence regarding the influence of management characteristics and GCG on earnings quality, in the midst of the urgency of earnings quality information that is prone to conflict of interest, especially in state-owned companies today. This research is a quantitative research where the population is all stateowned companies in Indonesia which are listed on the website of State-Owned Entreprises (SOE) in 2016-2018. The sampling technique used a purposive sampling, and obtained 67 companies that meet the standards. The technique of collecting data is by taking information from the company's annual report so that the data source used is secondary data. The analysis method used is Eviews. The results showed that educational background, gender, and GCG had a positive effect on earnings quality. Meanwhile, tenure has a negative effect on earnings quality.
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