Pengaruh Fleksibilitas Akuntansi Dan Pengungkapan Laporan Keuangan Terhadap Real Earning Management

Boniface Ata Donatus ; D Jefryan Christian Cabelen ; Tri Ratnawati
JURNAL RISET AKUNTANSI 📅 2023 Vol 1, No 3 🔗 DOI: 10.54066/jura-itb.v1i3.398
Abstract
This research purpose to examine influence  of  accounting flexibility, level of disclosure of financial statement and litigation risk to real earning management, this research also explore the role of audit quality to the relationship between accounting flexibility, level of disclosure of financial statement and litigation risk to real earning management. This research is done at the Indonesia Stock  Exchange with population of 156 of manufacturing companies. The technical of sample taken by using the purposive sampling method, with 42 sample companies. The technique of  data  analysis use the  SEM analysis with the aid of AMOS version 22. Result of this  research  show  that accounting flexibility, level of disclosure of financial statement and litigation risk does not influence to real earning management, and also audit quality does not influence to the relationship between accounting flexibility,  level  of disclosure of financial statement and  litigation  risk to real earning management.
Keywords
Accounting Flexibility; Level of Disclosure of Financial Statement; Litigation Risk; Real Earning Management; Audit Quality
How to Cite

Boniface Ata Donatus, et al. (2023). Pengaruh Fleksibilitas Akuntansi Dan Pengungkapan Laporan Keuangan Terhadap Real Earning Management. JURNAL RISET AKUNTANSI, 1(3). https://doi.org/10.54066/jura-itb.v1i3.398

Boniface Ata Donatus; D Jefryan Christian Cabelen; Tri Ratnawati, "Pengaruh Fleksibilitas Akuntansi Dan Pengungkapan Laporan Keuangan Terhadap Real Earning Management," JURNAL RISET AKUNTANSI, vol. 1, no. 3, 2023.

Boniface Ata Donatus; D Jefryan Christian Cabelen; Tri Ratnawati. "Pengaruh Fleksibilitas Akuntansi Dan Pengungkapan Laporan Keuangan Terhadap Real Earning Management." JURNAL RISET AKUNTANSI, vol. 1, no. 3, 2023.

Boniface Ata Donatus; D Jefryan Christian Cabelen; Tri Ratnawati. "Pengaruh Fleksibilitas Akuntansi Dan Pengungkapan Laporan Keuangan Terhadap Real Earning Management." JURNAL RISET AKUNTANSI 1, no. 3 (2023).

Boniface Ata Donatus, et al. (2023) 'Pengaruh Fleksibilitas Akuntansi Dan Pengungkapan Laporan Keuangan Terhadap Real Earning Management', JURNAL RISET AKUNTANSI, 1(3). doi: 10.54066/jura-itb.v1i3.398.

Boniface Ata Donatus; D Jefryan Christian Cabelen; Tri Ratnawati. Pengaruh Fleksibilitas Akuntansi Dan Pengungkapan Laporan Keuangan Terhadap Real Earning Management. JURNAL RISET AKUNTANSI. 2023;1(3).

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