The Board of Commissioners' Characteristic and Accounting Conservatism : The Case of Manufacturing Company Listed in IDX.
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Durbin-Watson (DW) test will be used to find the existence of correlation.. The lower the discretionary accruals result in higher earnings quality, hence
Earnings as the most wanted information in financial statement need to have good quality of information to make it useful for decision making.. As the cost to
evidence whether conservatism gives impact to earnings quality of listed.. companies in
The meeting of the Board of Commissioners is entitled to adopt valid and binding resolutions if more than 1/2 (one half) of the total members of the Board of
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BUSINESS JUDGEMENT RULE In the event that a decisions or act of the Board of Directors and/or the Board of Commissioners inflicts losses on the Company, based on Law Number 40 of 2007
Transparency by the Board of Commissioners To implement the Transparency Principle, a member of the Board of Commissioners must: Disclose: o his/her share ownership both in the
The Third Agenda of the Meeting: 1 Approved to authorize the Company's Board of Commissioners, with considering the recommendations from Audit Committee, to i appoint a Public