Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol 3 No 3 (2019): September-Desember 2019

DOES POLITICAL CONNECTION AND CONSERVATISM INFLUENCE EARNINGS MANAGEMENT?

Tubagus Mahardhika (President University, Bekasi, Jawa Barat)
Vita Elisa Fitriana (President University, Bekasi, Jawa Barat)

Article Info

Publish Date
31 Aug 2019

Abstract

The purpose of this research is to determine the influence of the political connection and conservatism toward earnings management. The sample in this research are manufacturing companies that listed on Indonesia Stock Exchange (IDX) which consist of 126 observation which come from 63 companies for the period of 2016-2017. Multiple linear regression is used to analyze the hypothesis in this research. The results show that political connection has no significant effect towards earnings management, meanwhile conservatism has significant effect towards earnings management.

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Journal Info
Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Website

Abbrev

mea

Publisher

SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH BANDUNG

Subject

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

Description

Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan ...