Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Buletin Studi Ekonomi
A.A. Ayu Nur Cintya Apsari
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
KONEKSI POLITIK, KOMPENSASI EKSEKUTIF, FINANCIAL DISTRESS, KUALITAS AUDIT, DAN MANAJEMEN LABA : STUDI INDONESIA VS THAILAND A.A. Ayu Nur Cintya Apsari; Ni Ketut Rasmini
Buletin Studi Ekonomi VOLUME.28.NO.01.TAHUN.2023
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i01.p03

Abstract

This study aims to obtain empirical evidence regarding the effect of political connections, executive compensation, and financial distress on earnings management with audit quality as a moderating variable in Indonesia and Thailand. This study took place in manufacturing companies listed on the Indonesia Stock Exchange (IDX) and The Stock Exchange of Thailand for the 2016-2020 period with a total sample of 60 samples in Indonesia and 65 samples in Thailand, which were taken using a purposive sampling method. This study uses panel data regression with the STATA application. The results show that political connections in Indonesia and Thailand, as well as executive compensation in Thailand have no effect on earnings management. Executive compensation in Indonesia, as well as financial distress in Indonesia and Thailand have a positive effect on earnings management. Audit quality can weaken the influence of political connections on management in Indonesia. Audit quality is not able to moderate political connections on earnings management in Thailand, executive compensation on earnings management in Indonesia and Thailand, and financial distress on earnings management in Indonesia and Thailand.
Co-Authors Ni Ketut Rasmini