THE EFFECT OF COMPANY LIFE CYCLES ON THE ACCRUALS EARNINGS MANAGEMENT WITH INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE

HASTUTI, THERESIA DWI THE EFFECT OF COMPANY LIFE CYCLES ON THE ACCRUALS EARNINGS MANAGEMENT WITH INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE. POLISH JOURNAL OF MANAGEMENT STUDIES, 15 (1).

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Abstract

Earnings management and company life cycles are still interesting to be researched and discussed because there are many cases of fraud in large local companies and abroad. The financial scandals by management from year to year have proven to increase and it is an irony because the scandals were committed by financial manager of reputable companies. This study examined the relationship between the company life cycles on accruals earnings management and analyzed the internal control system to moderate the relationship between the company life cycles on accruals earnings management. This study used 502 data panel from Indonesian capital stock exchange in 2010- 2014. The result of this study: the company life cycles did not affect the accruals earnings management, but the internal control system was capable of lowering a positive effect of the company life cycles on earnings management.

Item Type: Article
Subjects: 600 Technology (Applied sciences) > 650 Management > 657 Accounting > Auditing
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mrs Rikarda Ratih
Date Deposited: 13 Sep 2020 05:31
Last Modified: 13 Sep 2020 05:31
URI: http://repository.unika.ac.id/id/eprint/21951

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