Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi

Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi

This study aims to provide empirical evidence regarding the effect of financial distress towards earnings management and the role internal audit as a moderating variable. This study uses all non-financial companies listed in Indonesia Stock Exchange during 2013-2019, totalled 1,442 observations. The...

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Bibliographic Details
Main Authors: Devi Silviana, Elfina Astrella Sambuaga
Format: Article
Language:English
Published: Research Center and Case Clearing House, Sekolah Tinggi Manajemen PPM 2022-01-01
Series:Journal of Management and Business Review
Subjects:
accrual earnings management
real earnings management
financial distress
internal audit
Online Access:https://jmbr.ppm-school.ac.id/index.php/jmbr/article/view/311

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