Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Nafisah Azka Al Manar
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Pengungkapan Corporate Social Responsibility, Financial Distress, Company Risk Terhadap Real Earnings Management Dengan Good Corporate Governance Sebagai Variabel Moderasi Aqamal Haq; Nafisah Azka Al Manar
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8442

Abstract

This study analyzes the effect of CSR disclosure, financial distress, and company risk on real earnings management, with audit committees (economics background) as moderating variable. Using 30 firms from the basic materials, energy, and infrastructure sectors (2019–2021), results show that CSR disclosure has no effect, while financial distress and company risk positively influence real earnings management. Audit committees weaken the positive effects of financial distress and company risk but do not moderate CSR disclosure.
Co-Authors Aqamal Haq