Jurnal Ekonomika Manajemen Dan Bisnis
Vol. 1 No. 2 (2023): Juli - Desember

Moderasi Manajemen Laba Pada Hubungan Akrual Diskresioner Terhadap Kualitas Laba

Nur Fitriana (Universitas Muhammadiyah Riau)
Siti Samsiah (Universitas Muhammadiyah Riau)

Article Info

Publish Date
04 Feb 2023

Abstract

This research is a quantitative study with the quality of profit as a dependent variable. This study examines the effect of discretionary accrual relationships on the quality of profit directly and moderated by profit management. The research sample is a contractor company in Pekanbaru Riau. The results showed that discretionary accruals do not have a direct influence on the quality of profits, but after the moderation of profit management, the quality of profits can affect the quality of profits

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Journal Info
Jurnal Ekonomika Manajemen Dan Bisnis
Website

Abbrev

jemb

Publisher

CV ITTC Indonesia

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Ekonomi Manajemen dan Bisnis (JEMB) (E-ISSN : 2962-9322) diterbitkan oleh CV.ITTC INDONESIA. JEMB menyediakan forum bagi Mahasiswa dan Dosen untuk mengeksplorasi masalah dan merefleksikan penelitian kuantitatif. JEMB adalah jurnal daring yang didedikasikan untuk publikasi penelitian ...