Image of Earnings Management, Business Strategy, and Business Complexity

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

EKIDUPT210017330/EKIDUPT210017Perpustakaan PusatB A C A
D I T E M P A T

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Judul Seri
Advance in Economics, Business and Management Research
No. Panggil
330/EKIDUPT210017
Penerbit Atlantis Press: .,
Deskripsi Fisik
5 p.
Bahasa
English
ISBN/ISSN/NPM
2352-5428
Klasifikasi
330
Tipe Isi
text
Tipe Media
-
Tipe Pembawa
-
Edisi
Vol.115
Subyek
Info Detil Spesifik
-
Pernyataan Tanggungjawab

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