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

Theresia Dwi Hastuti, Theresia and Imam Ghozali, Imam and Yuyyeta, Yuyyeta (2017) 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). pp. 66-75. ISSN 2081-7452

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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)
600 Technology (Applied sciences) > 650 Management > 657 Accounting > Cost Accounting
Depositing User: Ms Theresia Dwihastuti
Date Deposited: 25 May 2021 07:58
Last Modified: 25 May 2021 07:58
URI: http://repository.unika.ac.id/id/eprint/24457

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