Journal of Applied Management and Business (JAMB)
Vol. 3 No. 2 (2022): Vol.3 No.2, December 2022

The Determinants of Real Earnings Management

Nia Yuniarsih (Universitas Katolilk Darma Cendika Surabaya)
Anita Permatasari (Universitas Katolik Darma Cendika)

Article Info

Publish Date
21 Dec 2022

Abstract

This study aims to define and analyse the relationship between firm size, profitability and real earnings management real earnings management is measured by Cohen et al dan Roychowdhury. Secondary data sources are used, namely, companies listed on the Indonesian Stock Exchange. Purposive sampling techniques are employed, with a new sample of observational data from the manufacturing company for the period 2019-2021. The results indicate that firm size, financial distress, and profitability positively affect real earnings management.

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Journal Info
Journal of Applied Management and Business (JAMB)
Website

Abbrev

jamb

Publisher

Universitas Dinamika

Subject

Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

Description

Journal of Applied Management and Business (JAMB) is a peer review journal published by Universitas Dinamika. This journal is published in June and December. Journal of Applied Management and Business (JAMB) is a learned journal in the management and marketing for a knowledge society, international ...