Faktor Yang Memengaruhi Manipulasi Laba Perusahaan Manufaktur Yang Terdaftar Di BEI
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Abstract
The purpose of this research is empirically to examine the effect of CEO Tenure, Earning Power, and Financial Stability with Corporate Governance as a moderating variable on Earning Manipulation in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This research used 64 samples and 320 data selected by purposive sampling technique. Earning Manipulation measured by using M-Beneish Score. Binary logistic regression analysis used on analyzing research data and the IBM SPSS Statistics 25 Program used as a research analysis tool. Based on the hypothesis testing result show that CEO Tenure and Earning Power do not have effect to Earning Manipulation, however Financial Stability has positive significantly effect to Earning Manipulation. Corporate Governance cannot moderate the effect of CEO Tenure and Earning Power on Earning Manipulation. The implication of this research is the need of an effective governance mechanism to reduce the impact of financial instability on earnings manipulation practices, which will prevent stakeholders from loss.
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This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
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