The Effect of Accrual Quality, Real Earnings Management, and Corporate Governance on Credit Rating in Indonesia

Indra Kusumawardhani, Windyastuti

2019

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.

Paper Citation

in Harvard Style

Kusumawardhani I. and Windyastuti. (2019). 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

in Bibtex Style

@conference{icbeem19,
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={2019},
pages={287-295},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009964902870295},
isbn={978-989-758-471-8},
}

in EndNote Style

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 - 2019
SP - 287
EP - 295
DO - 10.5220/0009964902870295