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Does managerial ability enhance earnings quality? The moderating role of corporate governance quality and ownership concentration

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

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Title Does managerial ability enhance earnings quality? The moderating role of corporate governance quality and ownership concentration
 
Creator Romadhon, Fitri
Kusuma, Indra Wijaya
 
Subject Managerial Ability; Earnings Quality; Ownership Concentration; Governance Quality; Agency Theory
 
Description Earnings quality is information that can be determined by various factors, one of which is managerial ability. Thus, management quality itself can have a positive or negative impact on earnings quality, depending on the factors that affect their relationships. This study was conducted to reexamine the effect of managerial ability on earnings quality by including corporate governance quality and ownership concentration as factors that are expected to be able to explain the inconsistencies in the results of previous studies. This study used the data of manufacturing companies listed on the Indonesia Stock Exchange in 2010-2016 as study sample with total observations were 253. The analysis technique used for hypothesis testing was a multiple linear regression analysis. This study succeeds in proving the moderation role of governance quality in strengthening the relationship between managerial ability and earnings quality. However, the role of ownership concentration as moderator factors failed to prove in this study. Interestingly, there is a negative effect between managerial ability and earnings quality. The opportunistic actions taken by managers who want to meet their performance targets was considered as the reason of the negative effect between managerial ability and earnings quality.
 
Publisher University of Islam Malang
 
Contributor —
 
Date 2020-11-27
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jema/article/view/6067
10.31106/jema.v17i2.6067
 
Source JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; Vol 17, No 2 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; 105-120
2597-4017
1693-7864
10.31106/jema.v17i2
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jema/article/view/6067/105-120
http://riset.unisma.ac.id/index.php/jema/article/downloadSuppFile/6067/662
 
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