期刊名称：Journal of Economics and Sustainable Development
印刷版ISSN：2222-2855
电子版ISSN：2222-2855
出版年度：2018
卷号：9
期号：10
页码：196-205
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study aims to examine the effect of accrual earnings management, corporate governance proxies through independent commissioners, audit committees, and firm size on earnings persistence. The analytical method used is multiple linear regression using secondary data from 100 compass index companies listed in Indonesia Stock Exchange in 2015 - 2016. Based on the test results found that earnings management affect earnings persistence, while corporate governance is proxied through independent commissioners and audit committee have no effect on earnings persistence. Likewise, firm size does not affect earnings persistence. Companies that make earnings management will have a more persistent earnings compared to companies that do not perform earnings management. This research supports agency theory which explains that earnings management is done by signaling motivation. Keywords: earning management, independent commissioners, audit committees, firm size, earnings persintence
