Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi TSM
CYNTHIA YOLANDA
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PERFORMA KEUANGAN, STRUKTUR PERUSAHAAN DAN KUALITAS AUDIT DALAM MANAJEMEN LABA CYNTHIA YOLANDA; Ricardo Suhendra Wirjawan
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.076 KB)

Abstract

This research purpose is to test the influence of financial performance, company structure, and audit quality to earnings management. This research test whether the variables such as financial leverage, sales growth, company size, profitability, firm age, audit quality, auditor independence and managerial ownership have effect on earnings management. The object used in this research is non-financial companies that listed on Indonesia Stock Exchange (IDX) during the research period from 2018 to 2020. The samples are selected by using purposive sampling method and there are 106 companies that met the criteria. The data are analyzed using multiple regression. The result of this research shows that audit quality has effect on earnings management. The research also shows that other tested variables such financial leverage, sales growth, company size, profitability, firm age, auditor independence, and managerial ownership have no effect on earnings management.
Co-Authors Ricardo Suhendra Wirjawan