Indonesian Journal of Economic & Management Sciences (IJEMS)
Vol. 2 No. 3 (2024): June 2024

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

Alvin Andika Putra (Universitas Jambi)
Fitrini Mansur (Universitas Jambi)
Misni Erwati (Universitas Jambi)

Article Info

Publish Date
28 Jun 2024

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

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Journal Info
Indonesian Journal of Economic & Management Sciences (IJEMS)
Website

Abbrev

ijems

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Indonesian Journal of Economic & Management Sciences (IJEMS) is a scientific journal managed by the Formosa Publisher. This journal promotes disseminating research results in all economic, management, business, accounting, law, and Finance areas. The journal includes, but is not limited to the ...