PENGARUH MANAJEMEN LABA AKRUAL dan RIIL TERHADAP KINERJA PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI

PENGARUH MANAJEMEN LABA AKRUAL dan RIIL TERHADAP KINERJA PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI

Earning management is a strategy undertaken by management to correct the information in the financial statement, this strategy has a objective to maintain their interested parties. There are two strategies of earning management, the first is earning manage-ment through arbitrary undertaking items a...

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Bibliographic Details
Main Authors: Williyan Putra Perdana, Lodovicus Lasdi
Format: Article
Language:English
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2020-07-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
real earnings management
accrual earnings management
audit quality
firm size
corporate performance
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/2559

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