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Sylvia .
Departemen Of Management, STIE Nobel Indonesia Makassar, South Sulawesi, Indonesia
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Dimensions Of Earnings Management In Transportation Service Companies In Indonesia Abdul Khalik; Sylvia Sylvia
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.816

Abstract

This study examines accounting conservatism, leverage, litigation risk, and financial distress on earnings management. This type of research includes causal research using quantitative methods. The object of this research is a company that publishes audited financial reports and publishes them on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The population of transportation service companies based on the factbook of the Indonesia Stock Exchange in 2020 in 42 companies. In this study, the sampling technique used is purposive sampling. This study uses secondary data collected through the Indonesian stock exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that accounting conservatism and leverage significantly affected earnings management. Meanwhile, litigation risk and financial distress have no significant effect on earnings management.
Co-Authors Abdul Khalik Adriyan Sayed Alia Ariesanti Andanika Andanika Andi Nurmalasari Andi Ririn Oktaviani Ardinah DM, M. Rustan Gayatri Lestari Mawardi Hasbiah Hasbiah M Salim S Maryadi Maryadi Maryadi Maryadi Maryadi Masdar Mas'ud Masdar Mas'ud Muhammad Amin Muhammad Idris Muhammad Idris Muhammad Idris Rasmadi Rena Mainingrum Reno Fithri Meuthia Ridha Yamin ROHMAWATI KUSUMANINGTIAS Saban Echdar Salim Sultan Saripuddin D SUARNI SUARNI Syamsul Alam Yusrab Ardianto Sabban Yusran Mansyur Zainal Abidin