the management of the firms with the high incremental debt usually has more incentives to satisfy the creditors via the earning management. of course, the demand of annually auditing reports by professional auditing institutions that is one of the provider's (creditor's) conditions, cause to management face chief limitations and forbiddances in the field of earning management. accordi...

The purpose of this research is to examine the factors that influence earnings management in consumer goods manufacturing companies listed on Indonesia Stock Exchange. These are Tax Planning, Capital Intensity, Earning Power and Institutional Ownership as moderating variables. population used all industry Exchange from 2018 2021. sample study 116 data match criteria. Samples were selected using...

This study aims to examine and analyze corporate social responsibility governance on financial performance and, through earning management as a mediating variable. Financial is the dependent variable which proxied by ROA MVA. The independent variables in this were 91 GRI 4.0 indicators commissioners institutional ownership. Earning discretionary accruals. uses sample of 35 mining companies list...

The study aimed to examine the effect of ownership structure and profitability on earning management. Ownership represented by institutional managerial in focusing mining sector companies listed Indonesian Stock Exchange 2017-2020 period. Earning management dependent variable while is independent variables. sampling method used was purposive with 18 during observation period 4 years a row produ...