IDEAS home Printed from https://ideas.repec.org/a/cvr/ijisrt/202211ijisrt22nov425.html

The Effect of Stock Ownership, Independent Board of Commisioners and Characteristics of the Audit Committee on Creative Accounting Practices

Author

Listed:
  • Nadhiyah Putri Wahdana

  • Abdul Hamid Habbe

  • Ratna Ayu Damayanti

Abstract

This study aims to analyze the effect of stock ownership, independent board of commissioners and characteristics of the audit committee on creative accounting practices. The object of this research is a stateowned company listed on the Indonesia Stock Exchange for the 2016-2020 period. A total of 90 companies became the research sample which were tested using purposive sampling method. Based on the results of the multiple regression analysis conducted, it can be concluded that managerial ownership has a negative effect on creative accounting practices. The expertise of the audit committee has a positive effect on creative accounting practices. Institutional ownership, independent board of commissioners, audit committee activity and audit committee independence have no effect on creative accounting practices. The implications of the results of this study is for accountants to be wiser in making decisions that are beneficial to stakeholders.

Suggested Citation

  • Nadhiyah Putri Wahdana & Abdul Hamid Habbe & Ratna Ayu Damayanti, 2022. "The Effect of Stock Ownership, Independent Board of Commisioners and Characteristics of the Audit Committee on Creative Accounting Practices," International Journal of Innovative Science and Research Technology (IJISRT), IJISRT Publication, vol. 7(11), pages 584-591, November.
    • Handle: RePEc:cvr:ijisrt:2022:11:ijisrt22nov425
    DOI: 10.5281/zenodo.7374790
    as

    Download full text from publisher

    File URL: https://ijisrt.com/assets/upload/files/IJISRT22NOV425.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.5281/zenodo.7374790?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cvr:ijisrt:2022:11:ijisrt22nov425. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Rahul Goyel (email available below). General contact details of provider: https://www.ijisrt.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.