The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating Variable

This study examines the factors influencing earnings management practices in state-owned companies and their subsidiaries on the Indonesia Stock Exchange. The samples used in this study were nine state-owned companies and subsidiaries listed on the IDX for 2013-2019, totaling 63 samples. The analyt...

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Bibliographic Details
Main Authors: Septiana Indrawati, Dwi Asih Surjandari
Format: Article
Language:English
Published: Ikatan Akuntan Indonesia 2022-01-01
Series:The Indonesian Journal of Accounting Research
Subjects:
Online Access:https://ijar-iaikapd.or.id/index.php/ijar/article/view/581