Analysis of Earnings Management Practices Using the Modified Jones Model on the Industry Company Index Kompas 100

This study aimed to examine the issue of differences in earnings management patterns in companies listed on the Indonesia Stock Exchange (IDX). Earnings management can occur because company management wants to take advantage of accounting descriptions/policies under the character of the assets, exis...

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Bibliographic Details
Main Authors: Azizah Defi Indriani, Pujiono Pujiono
Format: Article
Language:English
Published: STIE Perbanas Surabaya 2021-12-01
Series:Indonesian Accounting Review
Subjects:
Online Access:https://journal.perbanas.ac.id/index.php/tiar/article/view/2383