Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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All Journal Indonesian Journal of Economic & Management Sciences (IJEMS)
Putra, Alvin Andika
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Financial Distress and Accounting Prudence on Earnings Management in Transportation and Logistics Sector Companies Listed on the Indonesia Stock Exchange for the Period 2020-2023 Putra, Alvin Andika; Fitrini Mansur; Misni Erwati
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9799

Abstract

This research aims to determine the influence of financial distress and accounting prudence on earnings management. The population in this study were transportation and logistics sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The research sample was 22 companies taken with purposive sampling technique. This research is a quantitative study using secondary data. The data analysis technique used is multiple linear regression analysis. The results showed that financial distress has no effect on earnings management, while accounting prudence has a significant effect on earnings management. In addition, the results showed that financial distress and accounting prudence simultaneously have a significant effect on earnings management
Co-Authors Fitrini Mansur Misni Erwati, Misni