出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The research aims to obtain emperical evidence about the effect of corporate governance (independent commissioner’s, CEO duality of commissioner’s and audit committee independent) on earnings quality proxied by representational faithfulness and moderated by Surplus Free Cash Flow The sample of this research are property, real estate and building construction companies listed on Indonesia Stock Exchange (IDX) in 2010 to 2012 periods. The number of companies in this research were 25 companies with 3 years observation. Based on purposive sampling method, final sample total is 75 companies. The data analysis methods uses multiple regressions and moderate regressions analysis (MRA). The results of these research from multiple regressions indicate that independent commissioner’s and CEO duality of commissioner’s has significant effect on earnings quality. On the other hand, audit committee independent haven’t significant effect on earnings quality. And The results of these research from moderate regressions analysis indicate that all variables off corporate governance are moderate by surplus free cash flow hasn’t significant effect on earnings quality.
其他摘要：The research aims to obtain emperical evidence about the effect of corporate governance (independent commissioner’s, CEO duality of commissioner’s and audit committee independent) on earnings quality proxied by representational faithfulness and moderated by Surplus Free Cash Flow The sample of this research are property, real estate and building construction companies listed on Indonesia Stock Exchange (IDX) in 2010 to 2012 periods. The number of companies in this research were 25 companies with 3 years observation. Based on purposive sampling method, final sample total is 75 companies. The data analysis methods uses multiple regressions and moderate regressions analysis (MRA). The results of these research from multiple regressions indicate that independent commissioner’s and CEO duality of commissioner’s has significant effect on earnings quality. On the other hand, audit committee independent haven’t significant effect on earnings quality. And The results of these research from moderate regressions analysis indicate that all variables off corporate governance are moderate by surplus free cash flow hasn’t significant effect on earnings quality. Keywords: representational faithfulness, earnings quality, surplus free cash flow, independent commissioner, CEO duality board of commissioner, independent audit committee
关键词：representational faithfulness; earnings quality; surplus free cash flow; independent commissioner; CEO duality board of commissioner; independent audit committee
