Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Jeremy Gracias Vinchen, Linda Santioso
Program Studi Akuntansi Fakultas Ekonomi, Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Pengaruh Firm Characteristics Dan Corporate Governance Terhadap Real Earnings Management Jeremy Gracias Vinchen, Linda Santioso
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.648 KB) | DOI: 10.24912/jpa.v3i2.11801

Abstract

This study aims to examine the effect of firm characteristics and governance on real earnings management. The dependent variable used is firm size, profitability, leverage, audit committee meetings, and board size. The independent variable is real earnings management, as measured by Roychowdhury (2006) and Al-Haddad & Whittington (2018). The research method uses multiple regression analysis. The research sample used 47 manufacturing companies listed on the Indonesia Stock Exchange for 2016-2018 which were selected using purposive sampling. The research findings show that leverage has a positive effect and other variables have no effect.
Co-Authors