Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal AFRE Accounting Financial Review
Vidia Damayanti
Universitas Kristen Satya Wacana
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Financial Distress terhadap Manajemen Laba Dengan Mekanisme Corporate Governance sebagai Pemoderasi Vidia Damayanti; Yeterina Widi Nugrahanti
AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i2.7763

Abstract

This study aims to determine the effect of financial distress on earnings management with corporate governance mechanisms as a moderating variable. Earnings management in this study is measured by real earnings management, namely abnormal operating cash flows. The level of financial distress in this study is proxied by leverage. This study uses 135 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with a total of 405 observations. This study uses Generalized Least Square (GLS) panel data regression. The results showed that financial distress had a positive effect on earnings management as measured by abnormal CFO. This study also found that managerial ownership and institutional ownership weakens the positive influence of financial distress on earnings management as measured by abnormal CFO.DOI: DOI: https://doi.org/10.26905/afr.v5i2.7762 
Co-Authors Yeterina Widi Nugrahanti