The Impact of Corporate Governance Mechanism on Fair Value Measurement in the Indonesian Banking and Financial Industries

Fair value is one of an important measurement since the diffusion International Financial Reporting Standards around world. Studies manager opportunistic behaviors through fair numbers in developing countries have been overlooked. This study aims to investigate influence corporate governance mechanism towards behavior i.e. inputs level 3. applied multiple regression and used samples banking financial companies listed Indonesia Stock Exchange between 2015 2019. The proxied by three measurements managerial ownership, institutional ownership audit committee educational background. finds that positive influences on Meanwhile, independent commissioners background negative Therefore, this provides evidence can reduce management which conducted measurement.