Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI TIRTAYASA
Aulia, Intan Cahya
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
PEMODERASI KOMISARIS INDEPENDEN: PENGARUH STRATEGI BISNIS TERHADAP MANAJEMEN LABA (Data Empiris Pada Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2021) Aulia, Intan Cahya
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 2 (2023): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i2.27325

Abstract

This study aims to examine the effect of business strategy on earnings management with an independent commissioner as a moderating variable in the effect of business strategy on earnings management. The population in this study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2021, using a purposive sampling method and 35 companies were selected with a total of 140 research data. The data used is secondary data obtained from financial reports and annual reports of manufacturing companies which have been published on the IDX's official website (www.idx.co.id) and the websites of each company. The analytical method used is Moderated Regression Analysis (MRA). The data in this study were processed using SPSS software version 23. The results of this study indicate that: 1) The cost leadership strategy has a positive effect on earnings management; 2) The differentiation strategy has no effect on earnings management; 3) Independent Commissioners are able to weaken the effect of cost leadership strategy on earnings management; and 4) Independent Commissioners are unable to moderate the effect of differentiation strategy on earnings management.
Co-Authors