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6.548  Articles
1 of 656 pages  |  10  records  |  more records»
Every firms needs capital in carrying out its business activities, this is very related to the firm's funding decisions. This funding decision raises leverage if the firms in its operations uses a source of funds that creates a fixed burden, namely debt, ... see more

Every firms needs capital in carrying out its business activities, this is very related to the firm's funding decisions. This funding decision raises leverage if the firms in its operations uses a source of funds that creates a fixed burden, namely debt, ... see more

The purpose of this research was to investigate the effect of accrual and real earning management on IPO underpricing which was measured by initial return, on the first day of trading in Indonesia Stock Exchange, of Indonesian manufacturing companies duri... see more

This research objective is to examine the effect of enterprise resource planning (ERP) on real earnings management (REM). The sample are 590 manufacturing firm-years listed in the Indonesian Stock Exchange 2017-2021. REM is proxied by three abnormal activ... see more

Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance and... see more

This research aims to get empirical evidence about the influence of accrual and real earning management on corporate social responsibility disclosure intensity. The study held at winners of Indonesia Sustainability Reporting Award in 2014-2015. Accrual ea... see more

Artikel ini membahas tentang manajemen laba riil sebagai perekayasaan laba yang dilakukan melalui manipulasi aktivitasaktivitas  riil perusahaan dengan menggunakan pendekatan kualitatif. Pengukuran manajemen laba riil menggunakan 3 proksi yaitu abnor... see more

Abstrak: Penelitian ini bertujuan untuk menguji pengaruh manajemen laba riil terhadap return saham dengan kinerja perusahaan sebagai variabel intervening. Return saham dalam penelitian ini menggunakan proksi kumulatif abnormal return, sedangkan manajemen ... see more

Penelitian ini bertujuan untuk untuk mengetahui pengaruh faktor Internal perusahaan terhadap real earning management pada perusahaan go public yang terdaftar di Jakarta Islamic Indeks (JII). Proksi faktor internal yang digunakan adalah ROA, pertumbuhan pe... see more

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