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|Title:||Analisis Pressure Dan Opportunity Dalam Perspektif Fraud Triangle Terhadap Earnings Management|
|Keywords:||financial stability;discretionary accruals;effective monitoring;leverage;personal financial need|
|Publisher:||Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta|
|Abstract:||The primary aim of this research examines the relationship fraud triangle (pressure and opportunity factors) and earnings management. This research uses Financial Stability, Personal Financial Need, Leverage, Effective Monitoring, and Discretionary Accruals model by Friedlan, 1994, as a proxy for earnings management. Using a sample of 189 firm in 3 years observations for the period of 2013-2015, which listed on Indonesian Exchange (idx), the research finds that financial stability (ACHANGE) and personal financial need (OSHIP) significantly show there is affecting to earnings management. Meanwhile, leverage and effective monitoring (IND) do not support the hypothesis in this research.|
|Appears in Collections:||Skripsi|
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