PRAKTIK TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE) DAN USEFULNESS INFORMASI AKUNTANSI (Telaah Teoritis Dan Empiris)

Authors

  • Muhammad Miqdad Fakultas Ekonomi Jurusan Akuntansi, Universitas Jember

DOI:

https://doi.org/10.9744/jmk.14.2.147-155

Keywords:

Corporate Governance, Earnings Management, Positive Accounting Theory, Agency Theory, Qualitative Research

Abstract

Accounting researchs on corporate governance and earnings management refers to the positive accounting theory and agency theory. Most of the result empirical studies showed that implementing of good corporate governance (GCG) negatively affect to earnings management. Excessive earnings management practices will affect the credibility of the financial statements in the user’s perception namely investors, creditors and other stakeholders. Corporate governance and earnings management associated with behavioral problems, therefore qualitative research method as an alternative to explore further of the behavioral problems.

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How to Cite

Miqdad, M. (2013). PRAKTIK TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE) DAN USEFULNESS INFORMASI AKUNTANSI (Telaah Teoritis Dan Empiris). Jurnal Manajemen Dan Kewirausahaan, 14(2), 147–155. https://doi.org/10.9744/jmk.14.2.147-155

Issue

Vol. 14 No. 2 (2012): SEPTEMBER 2012

Section

Articles

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