Research Article
Corporate Governance and Earnings Quality: Students Perception in Indonesia
@INPROCEEDINGS{10.4108/eai.26-3-2019.2290923, author={Wiwik Utami and Dwi Asih Surjandari and Taufik Akbar}, title={Corporate Governance and Earnings Quality: Students Perception in Indonesia}, proceedings={Proceedings of the First Annual Conference of Economics, Business, and Social Science, ACEBISS 2019, 26 - 30 March, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={ACEBISS}, year={2020}, month={2}, keywords={corporate governance earning quality students perception}, doi={10.4108/eai.26-3-2019.2290923} }- Wiwik Utami
Dwi Asih Surjandari
Taufik Akbar
Year: 2020
Corporate Governance and Earnings Quality: Students Perception in Indonesia
ACEBISS
EAI
DOI: 10.4108/eai.26-3-2019.2290923
Abstract
This study aims to examine students' understanding of corporate governance and its relationship to earnings quality. Some of Business programs (Accounting, Management, Business Administration) in Indonesia have integrated issues regarding corporate governance in the curriculum. The population are students of the Undergraduate and Postgraduate business programs in Indonesia. Sampling method is area random sampling based on province in Indonesia. Total participants are 278 came from Aceh, Jakarta, Bandung, Yogyakarta, Surabaya, Pontianak, Menado, Makasar. The results reveal that, students perception on strong commissioners will generate high earnings quality, as well as strong audit committee. The activities of commissioners in well-scheduled, high frequency of meetings and attendance are perceived in line with high earnings quality. Bachelor degree and master degree had similar perception on earnings quality based on commissioners and audit committees but diference perception based on activities meeting.