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