The role of corporate governance in earnings persistence: Audit committee as a moderation variable

Agustina, Heni and Elfita, Rizki Amalia and Soelistya, Djoko and Muttaqin, Ninnasi and Mochklas, Mochamad (2021) The role of corporate governance in earnings persistence: Audit committee as a moderation variable. Accounting, 7 (7). pp. 1779-1784. ISSN 2369-7407

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Abstract

During the current Covid-19 pandemic, it is undeniable that many companies are experiencing a decline in turnover, and some companies have even been forced to go out of business. Due to the many fraud incidents, corporate governance is vital in ensuring earnings persistence by considering many audit committee structures. Based on this phenomenon, the purpose of this study is to determine how significant the role of corporate governance is in overcoming earnings persistence moderated by the number of audit committees. This study is quantitative descriptive with a population of all companies listed on the Indonesia Stock Index (IDX), and the number of samples with several criteria found as many as six companies. This research period was conducted from 2011-2019. This result implies a positive influence on corporate governance moderated by the audit committee on earnings persistence. This led to point out that the power of corporate governance has a positive effect on earnings persistence.

Item Type:	Article
Uncontrolled Keywords:	Corporate Governance, Earnings Persistence, Audit Committee
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Economics and Business > Program Study of Accounting
Depositing User:	Mr. . Aji
Date Deposited:	14 Jul 2022 08:27
Last Modified:	01 Mar 2024 09:53
URI:	http://repository.unusa.ac.id/id/eprint/8667

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