Theresia Dwi Hastuti, Theresia and Imam Ghozali, Imam and Yuyetta, E.N.A. Turnitin_The Effect of Company Life Cycle on the Accruals Earnings Management with Internal Control System as Moderating Variable. POLISH JOURNAL OF MANAGEMENT STUDIES.
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Abstract
Earnings management and company life cycles are still interesting to be researched and dicussed 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 scandlas were committed by financial manager of reputable companies. This study examined the relationship between the company lifecycles on accruals earnigns 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 postivie effect of the company life cycles on earnings management.
| Item Type: | Article |
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| Subjects: | 600 Technology (Applied sciences) > 650 Management > 658 Management > Executive management > Total Quality Management |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| Depositing User: | Mrs Ajafa Unika |
| Date Deposited: | 24 Jun 2023 12:13 |
| Last Modified: | 24 Jun 2023 12:13 |
| URI: | http://repository.unika.ac.id/id/eprint/32199 |
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