THE EFFECT OF COMPANY LIFE CYCLES ON THE ACCRUALS EARNINGS MANAGEMENT WITH INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE
| Main Authors: | Theresia Dwi Hastuti, Theresia, Imam Ghozali, Imam, Yuyyeta, Yuyyeta |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
|
| Subjects: | |
| Online Access: |
http://repository.unika.ac.id/24457/1/PJMS-THERESIA%20%283%29.pdf http://repository.unika.ac.id/24457/ |
| ctrlnum |
24457 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://repository.unika.ac.id/24457/</relation><title>THE EFFECT OF COMPANY LIFE CYCLES ON THE ACCRUALS
EARNINGS MANAGEMENT WITH INTERNAL CONTROL
SYSTEM AS MODERATING VARIABLE</title><creator>Theresia Dwi Hastuti, Theresia</creator><creator>Imam Ghozali, Imam</creator><creator>Yuyyeta, Yuyyeta</creator><subject>600 Technology (Applied sciences)</subject><subject>Cost Accounting</subject><description>Earnings management and company life cycles are still interesting to be
researched and discussed because there are many cases of fraud in large local companies
and abroad. The financial scandals by management from year to year have proven to
increase and it is an irony because the scandals were committed by financial manager of
reputable companies. This study examined the relationship between the company life cycles
on accruals earnings management and analyzed the internal control system to moderate the
relationship between the company life cycles on accruals earnings management. This study
used 502 data panel from Indonesian capital stock exchange in 2010- 2014. The result of
this study: the company life cycles did not affect the accruals earnings management, but the
internal control system was capable of lowering a positive effect of the company life cycles
on earnings management.</description><date>2017</date><type>Journal:Article</type><type>PeerReview:PeerReviewed</type><type>Book:Book</type><language>eng</language><identifier>http://repository.unika.ac.id/24457/1/PJMS-THERESIA%20%283%29.pdf</identifier><identifier> Theresia Dwi Hastuti, Theresia and Imam Ghozali, Imam and Yuyyeta, Yuyyeta (2017) THE EFFECT OF COMPANY LIFE CYCLES ON THE ACCRUALS EARNINGS MANAGEMENT WITH INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE. POLISH JOURNAL OF MANAGEMENT STUDIES, 15 (1). pp. 66-75. ISSN 2081-7452 </identifier><recordID>24457</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal PeerReview:PeerReviewed PeerReview Book:Book Book |
| author |
Theresia Dwi Hastuti, Theresia Imam Ghozali, Imam Yuyyeta, Yuyyeta |
| title |
THE EFFECT OF COMPANY LIFE CYCLES ON THE ACCRUALS
EARNINGS MANAGEMENT WITH INTERNAL CONTROL
SYSTEM AS MODERATING VARIABLE |
| publishDate |
2017 |
| topic |
600 Technology (Applied sciences) Cost Accounting |
| url |
http://repository.unika.ac.id/24457/1/PJMS-THERESIA%20%283%29.pdf http://repository.unika.ac.id/24457/ |
| contents |
Earnings management and company life cycles are still interesting to be
researched and discussed because there are many cases of fraud in large local companies
and abroad. The financial scandals by management from year to year have proven to
increase and it is an irony because the scandals were committed by financial manager of
reputable companies. This study examined the relationship between the company life cycles
on accruals earnings management and analyzed the internal control system to moderate the
relationship between the company life cycles on accruals earnings management. This study
used 502 data panel from Indonesian capital stock exchange in 2010- 2014. The result of
this study: the company life cycles did not affect the accruals earnings management, but the
internal control system was capable of lowering a positive effect of the company life cycles
on earnings management. |
| id |
IOS2679.24457 |
| institution |
Universitas Katolik Soegijapranata |
| institution_id |
334 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Katolik Soegijapranata |
| library_id |
522 |
| collection |
Unika Repository |
| repository_id |
2679 |
| subject_area |
Akuntansi Arsitektur Ekonomi |
| city |
SEMARANG |
| province |
JAWA TENGAH |
| repoId |
IOS2679 |
| first_indexed |
2023-02-24T11:09:40Z |
| last_indexed |
2023-02-24T11:09:40Z |
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dc |
| _version_ |
1765771993868664832 |
| score |
17.538404 |