Detail Cantuman
Karya Ilmiah Dosen
Earnings Management, Business Strategy, and Business Complexity
This study aims to analyze the effect of earnings management and business strategy on firm performance, which is moderated by business complexity. The object in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the 2015-2018 period. Partial Least Square Structural Equation Modeling (PLS-SEM) was used in this study, and the results showed that earnings management had no significant effect, while business strategy had a significant positive effect on firm performance. Business complexity weakened the influence of earnings management on firm performance, while business complexity has not moderated the influence of business strategy on firm performance. The results of this study indicated that the determination of the right business strategy could improve firm performance instead of earnings management.
Ketersediaan
EKIDUPT210017 | 330/EKIDUPT210017 | Perpustakaan Pusat | B A C A D I T E M P A T |
Lampiran Berkas
Informasi Detil
Judul Seri |
Advance in Economics, Business and Management Research
|
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No. Panggil |
330/EKIDUPT210017
|
Penerbit | Atlantis Press: ., 2020 |
Deskripsi Fisik |
5 p.
|
Bahasa |
English
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ISBN/ISSN/NPM |
2352-5428
|
Klasifikasi |
330
|
Tipe Isi |
text
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Tipe Media |
-
|
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Tipe Pembawa |
-
|
Edisi |
Vol.115
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Subyek | |
Info Detil Spesifik |
-
|
Pernyataan Tanggungjawab |
-
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Versi lain/terkait
Tidak tersedia versi lain