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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal ULTIMA Accounting JIAI (Jurnal Ilmiah Akuntansi Indonesia) Accounting Global Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Fitriana, Vita Elisa
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

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DOES POLITICAL CONNECTION AND CONSERVATISM INFLUENCE EARNINGS MANAGEMENT? Mahardhika, Tubagus; Fitriana, Vita Elisa

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (871.08 KB) | DOI: 10.31955/mea.v3i3.181

Abstract

The purpose of this research is to determine the influence of the political connection and conservatism toward earnings management. The sample in this research are manufacturing companies that listed on Indonesia Stock Exchange (IDX) which consist of 126 observation which come from 63 companies for the period of 2016-2017. Multiple linear regression is used to analyze the hypothesis in this research. The results show that political connection has no significant effect towards earnings management, meanwhile conservatism has significant effect towards earnings management.
Co-Authors A.A. Ketut Agung Cahyawan W Amanda, Reika Alicya Delaviansyah, Dheva Mahardhika, Tubagus Mapuasari, Supeni Anggraeni Nisha, Aqila Belvana Oktapriana, Chita Rasyidah, Hana Lathifa Setyarini Santosa Soleha, Salwa Sabila Zulfikar, Muhammad Harddisk Bintang