M Rinta - Journal of accounting Science, 2021 - scholar.archive.org
Penelitian ini bertujuan untuk menyelidiki pengaruh ukuran dewan direksi, aktivitas komite audit dan ukuran komite audit terhadap manajemen laba. Penelitian ini menggunakan …
The objective of this study is to analyze the effects of the corporate's characteristics on tax avoidance and to analyze the effects of moderation of earnings management on the …
K Citra, Y Faisal, C Wibisono… - … Advanced Research On …, 2021 - ojs.transpublika.com
With corporate governance as a moderating variable, this study intends to examine the impact of capital adequacy, liquidity, and firm size on earnings management. This study's …
I Agustina, I Eprianto, R Pramukty - Jurnal Economina, 2023 - repository.ubharajaya.ac.id
Perusahaan terhadap Tax Avoidance pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan penelitian …
F Setyorini, I Nurhayati - JIMAT (Jurnal Ilmiah Mahasiswa …, 2022 - ejournal.undiksha.ac.id
Transfer pricing merupakan suatu kebijakan atas harga transfer, meliputi: harga jual barang atau jasa, dan aset tidak berwujud kepada anak perusahaan atau pihak berelasi yang …
B Effendi - STATERA: Jurnal Akuntansi Dan …, 2020 - library.matanauniversity.ac.id
This study aims to determine whether there is influence of profitability, company size and leverage of the company against earnings management. The population in this study is a …
The study aims to examine the association of firms characteristics comprise of firm age, firm size, leverage, and profitability to earnings management (EM). The data is collected from …
L Susanti, S Margareta - JSMA (Jurnal Sains Manajemen Dan …, 2019 - academia.edu
Earnings management is manager's choice to manipulate the company's financial statements to several object's benefit. Earnings management can decrease the credibility of …
W Hardiyanti - Fair Value: Jurnal Ilmiah Akuntansi Dan …, 2022 - journal.ikopin.ac.id
Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh likuiditias, profitabilitas, leverage, dan ukuran perusahaan terhadap manajemen laba. Populasi dalam …