Rika, Lidyah (2020) THE EFFECT OF INVESTOR PROTECTION BASED ON GOVERNMENT QUALITY OF EARNINGS QUALITY: AN ANALYSIS IN INDONESIA AND SINGAPORE. THE EFFECT OF INVESTOR PROTECTION BASED ON GOVERNMENT QUALITY OF EARNINGS QUALITY: AN ANALYSIS IN INDONESIA AND SINGAPORE, 2 (32).
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Abstract
The purpose of this study was to examine the determinants of earnings quality. Also, It examined, first, the indirect relationship between investor protection based on governance quality and earnings quality mediated by audit quality. Second, the implementation of corporate governance as well as the moderating effect of IFRS adoption on the relationship between audit quality and earnings quality. This research was conducted in the context of comparative countries between Indonesia and Singapore. Data analysis in this study uses path analysis with the application of the Structural Equation Model - Partial Least Square (SEM-PLS). The result of the study showed that "investor protection based on governance quality" in Indonesia has a negative effect on audit quality and corporate governance implementation. Meanwhile, "investor protection based on governance quality" in Singapore has a positive effect on audit quality and corporate governance implementation. In Indonesia, the variable of investor protection based on government and audit quality has no effect on earnings quality, but it does in Singapore. Corporate governance implementation has a positive effect on earnings quality for both Indonesia and Singapore. Empirical evidence for Indonesian auditing the quality of variables is not able to mediate the effect of investor quality-based investor protection on earnings quality. This result contradicts with Singapore auditing that the quality of variable can mediate this effect. The variable of corporate governance implementation can mediate the effect between investor quality-based investor protection on earnings quality for both Indonesia and Singapore. This research concluded that the adoption of IFRS, both Indonesia, and Singapore, can moderate between audit quality and earnings quality.
| Item Type: | Article |
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| Subjects: | Ekonomi dan Bisnis Islam > Perbankan Syariah |
| Depositing User: | Unnamed user with email uin@radenfatah.ac.id |
| Date Deposited: | 15 Oct 2022 02:34 |
| Last Modified: | 15 Oct 2022 02:34 |
| URI: | http://repository.radenfatah.ac.id/id/eprint/23098 |
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