DOAJ Open Access 2021

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

Agustina, Heni Elfita, Rizki Amalia Soelistya, Djoko Muttaqiin, Ninnasi Mochklas, Mochamad

Abstrak

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.

Topik & Kata Kunci

Accounting. Bookkeeping

Penulis (5)

Agustina, Heni

Elfita, Rizki Amalia

Soelistya, Djoko

Muttaqiin, Ninnasi

Mochklas, Mochamad

Format Sitasi

APA MLA BibTeX

Heni, A., Amalia, E.R., Djoko, S., Ninnasi, M., Mochamad, M. (2021). The role of corporate governance in earnings persistence: Audit committee as a moderation variable. https://doi.org/10.5267/j.ac.2021.4.019

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Informasi Jurnal

Tahun Terbit: 2021
Sumber Database: DOAJ
DOI: 10.5267/j.ac.2021.4.019
Akses: Open Access ✓