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Office Address: Department of Accounting Faculty of Economics and Business Islam (FEBI) State Islamic University (UIN) Alauddin Makassar Jl.H. M. Yasin Limpo No. 36 Samata, Gowa, Sulawesi Selatan Phone: (0411)841879 Fax: (0411)8221400 Email: jiap@uin-alauddin.ac.id
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Jurnal Ilmiah Akuntansi Peradaban
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 24413017     EISSN : 25979116     DOI : 10.24252/jiap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Peradaban adalah jurnal yang diterbitkan dua kali dalam satu tahun yakni pada bulan Juni dan Desember oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Jurnal Ilmiah Akuntansi Peradaban yang terbit sejak 2015 ini mengkaji berbagai ilmu akuntansi konvensional dan akuntansi syariah yang berupaya menyajikan hasil hasil riset ilmiah dari pada ilmuan, professional, sarjana dan peneliti untuk dipublikasikan dan disebarluarkan melalui edisi cetak maupun Open Journal System.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 11 Documents
 1   2 
Search results for , issue "Vol 9 No 1 (2023)" : 11 Documents clear
POTENSI EARNINGS MANAGEMENT MEMEDIASI FINANCIAL DISTRESS Hadriana Hanafie; Nur Hikmah; Ahmad Efendi; Muhammad Wahyuddin Abdullah
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.38929

Abstract

This study aims to examine the cash conversion cycle and intellectual capital against financial distress through earnings management. The research population includes manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Determination of the sample was based on the purposive sampling method with a total sample of 110. The research data is secondary data accessed through www.idx.co.id and http://finance.yahoo.com. The analysis technique uses path analysis to determine the direct and indirect effects between research variables. The results showed that the cash conversion cycle has a significant positive effect on earnings management, intellectual capital has a significant negative effect on earnings management, and earnings management has a significant positive effect on financial distress. Cash conversion cycle has a significant positive effect on financial distress through earnings management and intellectual capital has a significant negative effect on financial distress through earnings management. Keyword: Cash Conversion Cycle, Intellectual Capital. Earnings Management, Financial Distress

Page 2 of 2 | Total Record : 11

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