{"id":"https://openalex.org/W7166558393","doi":"https://doi.org/10.22437/jssh.v10i1.55105","title":"Good Corporate Governance as Oversight of Earnings Management Quality","display_name":"Good Corporate Governance as Oversight of Earnings Management Quality","publication_year":2026,"publication_date":"2026-05-19","ids":{"openalex":"https://openalex.org/W7166558393","doi":"https://doi.org/10.22437/jssh.v10i1.55105"},"language":"en","primary_location":{"id":"doi:10.22437/jssh.v10i1.55105","doi":"https://doi.org/10.22437/jssh.v10i1.55105","is_oa":true,"landing_page_url":"https://doi.org/10.22437/jssh.v10i1.55105","pdf_url":"https://online-journal.unja.ac.id/JSSH/article/download/55105/24294","source":{"id":"https://openalex.org/S4210215045","display_name":"Jurnal Sains Sosio Humaniora","issn_l":"2580-1244","issn":["2580-1244","2580-2305"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314958","host_organization_name":"Jambi University","host_organization_lineage":["https://openalex.org/P4310314958"],"host_organization_lineage_names":["Jambi University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Sains Sosio Humaniora","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://online-journal.unja.ac.id/JSSH/article/download/55105/24294","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5061496277","display_name":"Desri Yanto","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391012587","display_name":"Politeknik Negeri Sriwijaya","ror":"https://ror.org/01v4gk171","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391012587"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Desri Yanto","raw_affiliation_strings":["Politeknik Negeri Sriwijaya, Sumatera Selatan, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Sriwijaya, Sumatera Selatan, Indonesia","institution_ids":["https://openalex.org/I4391012587"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5005333355","display_name":"Eka Jumarni Fithri","orcid":"https://orcid.org/0000-0002-4174-7739","observed_orcids":["https://orcid.org/0000-0002-4174-7739"]},"institutions":[{"id":"https://openalex.org/I4391012587","display_name":"Politeknik Negeri Sriwijaya","ror":"https://ror.org/01v4gk171","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391012587"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Eka Jumarni Fithri","raw_affiliation_strings":["Politeknik Negeri Sriwijaya, Sumatera Selatan, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Sriwijaya, Sumatera Selatan, Indonesia","institution_ids":["https://openalex.org/I4391012587"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5040493259","display_name":"Nelly Masnila","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391012587","display_name":"Politeknik Negeri Sriwijaya","ror":"https://ror.org/01v4gk171","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391012587"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nelly Masnila","raw_affiliation_strings":["Politeknik Negeri Sriwijaya, Sumatera Selatan, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Sriwijaya, Sumatera Selatan, Indonesia","institution_ids":["https://openalex.org/I4391012587"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5116936537","display_name":"Neisya Amaliah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391012587","display_name":"Politeknik Negeri Sriwijaya","ror":"https://ror.org/01v4gk171","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391012587"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Neisya Amaliah","raw_affiliation_strings":["Politeknik Negeri Sriwijaya, Sumatera Selatan, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Sriwijaya, Sumatera Selatan, Indonesia","institution_ids":["https://openalex.org/I4391012587"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5117358395","display_name":"Rija Anjani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391012587","display_name":"Politeknik Negeri Sriwijaya","ror":"https://ror.org/01v4gk171","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391012587"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rija Anjani","raw_affiliation_strings":["Politeknik Negeri Sriwijaya, Sumatera Selatan, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Sriwijaya, Sumatera Selatan, Indonesia","institution_ids":["https://openalex.org/I4391012587"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5021792934","display_name":"Rizki Mutiara","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391012587","display_name":"Politeknik Negeri Sriwijaya","ror":"https://ror.org/01v4gk171","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391012587"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mutiara Rizki","raw_affiliation_strings":["Politeknik Negeri Sriwijaya, Sumatera Selatan, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Sriwijaya, Sumatera Selatan, Indonesia","institution_ids":["https://openalex.org/I4391012587"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4391012587"],"apc_list":null,"apc_paid":null,"fwci":5.9544,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.90611966,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"10","issue":"1","first_page":"1","last_page":"15"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7235999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7235999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.27489998936653137,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/good-corporate-governance","display_name":"good corporate governance","score":0.9940000176429749},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9990000128746033},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.8569999933242798},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.8379999995231628},{"id":"https://openalex.org/keywords/independent-commissioners","display_name":"independent commissioners","score":0.925000011920929},{"id":"https://openalex.org/keywords/women-directors","display_name":"female directors","score":0.7260000109672546},{"id":"https://openalex.org/keywords/board-financial-expertise","display_name":"board financial expertise","score":0.7630000114440918},{"id":"https://openalex.org/keywords/financial-reporting-integrity","display_name":"financial reporting integrity","score":0.6610000133514404},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.968999981880188}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7876999974250793},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7663999795913696},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.690500020980835},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.6748999953269958},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6632999777793884},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6233999729156494},{"id":"https://openalex.org/C2776743756","wikidata":"https://www.wikidata.org/wiki/Q5097921","display_name":"Safeguarding","level":2,"score":0.5443999767303467},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5174999833106995},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.510699987411499},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.4927999973297119},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.454800009727478},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.39879998564720154},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.3894999921321869},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.3779999911785126},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.37630000710487366},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.375900000333786},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.33390000462532043},{"id":"https://openalex.org/C2780526558","wikidata":"https://www.wikidata.org/wiki/Q1345314","display_name":"Good governance","level":3,"score":0.3221000134944916},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.3082999885082245},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.296999990940094},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.28600001335144043},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.2858999967575073},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.271699994802475},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.2655999958515167}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.22437/jssh.v10i1.55105","doi":"https://doi.org/10.22437/jssh.v10i1.55105","is_oa":true,"landing_page_url":"https://doi.org/10.22437/jssh.v10i1.55105","pdf_url":"https://online-journal.unja.ac.id/JSSH/article/download/55105/24294","source":{"id":"https://openalex.org/S4210215045","display_name":"Jurnal Sains Sosio Humaniora","issn_l":"2580-1244","issn":["2580-1244","2580-2305"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314958","host_organization_name":"Jambi University","host_organization_lineage":["https://openalex.org/P4310314958"],"host_organization_lineage_names":["Jambi University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Sains Sosio Humaniora","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.22437/jssh.v10i1.55105","doi":"https://doi.org/10.22437/jssh.v10i1.55105","is_oa":true,"landing_page_url":"https://doi.org/10.22437/jssh.v10i1.55105","pdf_url":"https://online-journal.unja.ac.id/JSSH/article/download/55105/24294","source":{"id":"https://openalex.org/S4210215045","display_name":"Jurnal Sains Sosio Humaniora","issn_l":"2580-1244","issn":["2580-1244","2580-2305"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314958","host_organization_name":"Jambi University","host_organization_lineage":["https://openalex.org/P4310314958"],"host_organization_lineage_names":["Jambi University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Sains Sosio Humaniora","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7166558393.pdf","grobid_xml":"https://content.openalex.org/works/W7166558393.grobid-xml"},"referenced_works_count":19,"referenced_works":["https://openalex.org/W2060430813","https://openalex.org/W2071700255","https://openalex.org/W2075288496","https://openalex.org/W2749896356","https://openalex.org/W3000643971","https://openalex.org/W3033498060","https://openalex.org/W3121480360","https://openalex.org/W3165696852","https://openalex.org/W4205642435","https://openalex.org/W4229036633","https://openalex.org/W4230336695","https://openalex.org/W4281287633","https://openalex.org/W4306411378","https://openalex.org/W4390446118","https://openalex.org/W4409163920","https://openalex.org/W4414034518","https://openalex.org/W4414090096","https://openalex.org/W4415696775","https://openalex.org/W4416417997"],"related_works":["https://openalex.org/W2799843317","https://openalex.org/W4316173573","https://openalex.org/W4376480438","https://openalex.org/W3215583177","https://openalex.org/W3209919652","https://openalex.org/W4283778247","https://openalex.org/W7214565178","https://openalex.org/W7169639363","https://openalex.org/W3167499386","https://openalex.org/W4311211308"],"abstract_inverted_index":{"This":[0],"study":[1,126],"examines":[2],"the":[3,28,39,45,74,79,85,88,110,152],"efficacy":[4],"of":[5,55,61,76,81,113,124,154],"Good":[6],"Corporate":[7],"Governance":[8],"(GCG)":[9],"as":[10,20],"an":[11,52],"oversight":[12],"mechanism":[13],"against":[14],"earnings":[15,101,119],"management,":[16],"utilizing":[17],"audit":[18,104],"quality":[19,105],"a":[21,25,58,96],"moderating":[22],"variable.":[23],"Employing":[24],"quantitative":[26],"methodology,":[27],"research":[29],"population":[30],"comprises":[31],"basic":[32],"industry":[33],"and":[34,87,91,134,150],"chemical":[35],"companies":[36,63],"listed":[37],"on":[38,84,100,118],"Indonesia":[40],"Stock":[41],"Exchange":[42],"(IDX)":[43],"spanning":[44],"2022\u20132025":[46],"period.":[47],"Through":[48],"purposive":[49],"sampling":[50],"from":[51],"initial":[53],"pool":[54],"95":[56],"firms,":[57],"final":[59],"sample":[60],"76":[62],"was":[64],"selected,":[65],"yielding":[66],"304":[67],"firm-year":[68],"observations.":[69],"Empirical":[70],"findings":[71],"demonstrate":[72],"that":[73,128],"proportion":[75],"independent":[77],"commissioners,":[78],"presence":[80],"female":[82],"commissioners":[83],"board,":[86],"board's":[89],"financial":[90,136,155],"accounting":[92],"expertise":[93],"all":[94],"exert":[95],"significant":[97],"negative":[98],"effect":[99,112],"management.":[102],"Furthermore,":[103],"is":[106,143],"proven":[107],"to":[108],"strengthen":[109],"mitigating":[111],"these":[114],"three":[115],"board":[116,130],"characteristics":[117],"management":[120],"practices.":[121],"The":[122],"implications":[123],"this":[125],"suggest":[127],"fostering":[129],"independence,":[131],"gender":[132],"diversity,":[133],"specialized":[135],"expertise,":[137],"coupled":[138],"with":[139],"high-quality":[140],"external":[141],"audits,":[142],"critical":[144],"for":[145],"constraining":[146],"opportunistic":[147],"managerial":[148],"behavior":[149],"safeguarding":[151],"integrity":[153],"reporting.":[156]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-06-30T00:00:00"}
