The Determinants of Real Earnings Management

Yuniarsih, Nia and Permatasari, Anita (2022) The Determinants of Real Earnings Management. Journal of Applied Management and Business (JAMB), 3 (2). pp. 83-90. ISSN 2745-6382

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Official URL: https://e-journals.dinamika.ac.id/jamb/article/vie...

Abstract

This study aims to define and analyse the relationship between firm size, profitability and real earnings management real earnings management is measured by Cohen et al dan Roychowdhury. Secondary data sources are used, namely, companies listed on the Indonesian Stock Exchange. Purposive sampling techniques are employed, with a new sample of observational data from the manufacturing company for the period 2019-2021. The results indicate that firm size, financial distress, and profitability positively affect real earnings management.

Item Type:	Article
Uncontrolled Keywords:	Financial Distress, Firm Size, Profitability, Real Earnings Management
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Nia Yuniarsih
Date Deposited:	28 Apr 2023 12:14
Last Modified:	02 May 2023 06:44
URI:	http://repositori.ukdc.ac.id/id/eprint/1417

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