CD Skripsi

Firm Characteristics And Earnings Management In Shakeout And Decline Firm Phase: Evidence From Indonesia

---

ABSTRACT
This study examines company characteristics (profitability, leverage, firm size, sales growth, and firm age) on earnings management in companies experiencing shakeout and decline phases. The sample was selected based on the purposive sampling method of 36 publicly listed manufacturing companies on the Indonesia Stock Exchange from 2016 to 2019, with 137 total observations. This study utilizes discretionary accruals as a proxy for earnings management. The results of this study indicate that the lower the profitability and firm size, the company tends to perform earnings management. Meanwhile, sales growth, leverage, and firm age did not affect earnings management in companies that experienced shakeouts and declines.
Keywords: shakeout phase, decline phase, firm characteristics, discretionary accrual.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

1802112508

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

1802112508

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar