Title: THE MODERATION ROLE OF INVESTOR PROTECTION ON THE INFLUENCE OF CORPORATE GOVERNANCE ON EARNINGS QUALITY
Author: AS'AD SYAIFULLAH
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
This research aims to examine the moderating role of investor protection on the influence of corporate governance on earnings quality. The population of this research is 50 non-financial companies listed on the ASEAN Stock Exchanges including Indonesia, Malaysia, the Philippines, Singapore and Thailand during 2011-2015. This research used a purposive sampling method, with a total of 250 samples. The data analysis technique used is moderated regression analysis. The results of this research state that investor protection strengthens the influence of corporate governance on earnings quality as proxied by earnings management. Based on the test results, it was found that moderating investor protection with corporate governance can improve supervision and monitoring of financial reporting policies carried out by management so that the better the legal system in force in a country and the better the implementation of corporate governance in the company, the easier it will be for minority investors to supervise. to management regarding financial reporting policies and decision making related to accounting policies so that it can put pressure on management and management will be careful in reporting the company's finances which then has an impact on the quality of earnings. The level of CSR disclosure. Meanwhile, institutional ownership and company size do not significantly influence the level of CSR disclosure
Keywords: Corporate governance, investor protection, and quality of earnings.
Sources: http://repository.unair.ac.id/80377/
