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Good Corporate Governance as Oversight of Earnings Management Quality

Jurnal Sains Sosio Humaniora · Vol. 10 No. 1 (2026) · pp. 1–15

DOI
10.22437/jssh.v10i1.55105
ISSN
2580-2305, 2580-1244
Published
2026-05-19
Publisher
LPPM Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

This study examines the efficacy of Good Corporate Governance (GCG) as an oversight mechanism against earnings management, utilizing audit quality as a moderating variable. Employing a quantitative methodology, the research population comprises basic industry and chemical companies listed on the Indonesia Stock Exchange (IDX) spanning the 2022–2025 period. Through purposive sampling from an initial pool of 95 firms, a final sample of 76 companies was selected, yielding 304 firm-year observations. Empirical findings demonstrate that the proportion of independent commissioners, the presence of female commissioners on the board, and the board's financial and accounting expertise all exert a significant negative effect on earnings management. Furthermore, audit quality is proven to strengthen the mitigating effect of these three board characteristics on earnings management practices. The implications of this study suggest that fostering board independence, gender diversity, and specialized financial expertise, coupled with high-quality external audits, is critical for constraining opportunistic managerial behavior and safeguarding the integrity of financial reporting.

Keywords

Collaboration network of the authors

8 authors · 18 co-authorship links · 2 across different organisations

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  • Politeknik Negeri Sriwijaya
  • Universitas Jambi
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Wiwik TiswiyantiUniversitas Jambi1
Fitrini MansurUniversitas Jambi1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/JSSH/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Good Corporate Governance as Oversight of Earnings Management Quality</dc:title>
	<dc:creator xml:lang="en">Yanto, Desri</dc:creator>
	<dc:creator xml:lang="en">Fithri, Eka Jumarni</dc:creator>
	<dc:creator xml:lang="en">Masnila, Nelly</dc:creator>
	<dc:creator xml:lang="en">Amaliah, Neisya</dc:creator>
	<dc:creator xml:lang="en">Anjani, Rija</dc:creator>
	<dc:creator xml:lang="en">Rizki , Mutiara</dc:creator>
	<dc:subject xml:lang="en">Good Corporate Governance</dc:subject>
	<dc:subject xml:lang="en">Earnings Management</dc:subject>
	<dc:subject xml:lang="en">the Indonesia Stock Exchange (IDX)</dc:subject>
	<dc:subject xml:lang="en">Board of Commissioners</dc:subject>
	<dc:description xml:lang="en">This study examines the efficacy of Good Corporate Governance (GCG) as an oversight mechanism against earnings management, utilizing audit quality as a moderating variable. Employing a quantitative methodology, the research population comprises basic industry and chemical companies listed on the Indonesia Stock Exchange (IDX) spanning the 2022–2025 period. Through purposive sampling from an initial pool of 95 firms, a final sample of 76 companies was selected, yielding 304 firm-year observations. Empirical findings demonstrate that the proportion of independent commissioners, the presence of female commissioners on the board, and the board's financial and accounting expertise all exert a significant negative effect on earnings management. Furthermore, audit quality is proven to strengthen the mitigating effect of these three board characteristics on earnings management practices. The implications of this study suggest that fostering board independence, gender diversity, and specialized financial expertise, coupled with high-quality external audits, is critical for constraining opportunistic managerial behavior and safeguarding the integrity of financial reporting.</dc:description>
	<dc:publisher xml:lang="en">LPPM Universitas Jambi</dc:publisher>
	<dc:date>2026-05-19</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/JSSH/article/view/55105</dc:identifier>
	<dc:identifier>10.22437/jssh.v10i1.55105</dc:identifier>
	<dc:source xml:lang="en">Jurnal Sains Sosio Humaniora; Vol. 10 No. 1 (2026): Volume 10, Nomor 1 January - June 2026; 1 - 15</dc:source>
	<dc:source>2580-2305</dc:source>
	<dc:source>2580-1244</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/JSSH/article/view/55105/24294</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Desri Yanto, Eka Jumarni Fithri, Nelly Masnila, Neisya Amaliah, Rija Anjani, Mutiara Rizki </dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
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