Research Article
Effect of Good Corporate Governance and Investor Protection on Real Activity Manipulation (RAM) in Three ASEAN Countries (Indonesia, Malaysia, and Singapore)
@INPROCEEDINGS{10.4108/eai.17-7-2021.2312043, author={Muhammad Andryzal Fajar and Dhyah Setyorini}, title={Effect of Good Corporate Governance and Investor Protection on Real Activity Manipulation (RAM) in Three ASEAN Countries (Indonesia, Malaysia, and Singapore)}, proceedings={Proceedings of the 1st International Seminar on Teacher Training and Education, ISTED 2021, 17-18 July 2021, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ISTED}, year={2021}, month={10}, keywords={audit committee managerial ownership board of commissioners composition board of commissioners size investor protection real activity manipulation}, doi={10.4108/eai.17-7-2021.2312043} }- Muhammad Andryzal Fajar
Dhyah Setyorini
Year: 2021
Effect of Good Corporate Governance and Investor Protection on Real Activity Manipulation (RAM) in Three ASEAN Countries (Indonesia, Malaysia, and Singapore)
ISTED
EAI
DOI: 10.4108/eai.17-7-2021.2312043
Abstract
Abstract. This research aims to investigate the Good Corporate Governance and Investor Protection to Real Activity Manipulation. This research data are 1,202 manufacturing financial statements listed on the stock exchange in 2017 in three ASEAN countries (Indonesia, Malaysia, and Singapore) obtained from the OSIRIS database, which was selected by a purposive sampling technique. The data analysis technique used is the multiple linear regression analysis tests. This study shows that the Audit Committee, Managerial Ownership, and Board of Commissioners Composition have no significant effect on Real Activity Manipulation. In contrast, Board of Commissioners Size and Investor Protection have a impact on Real Activity Manipulation.