Open AccessHubungan Siklus Hidup Perusahaan dan Manajemen Laba: Good Corporate Governance sebagai Variabel Moderating
Author(s) -
Suwarno Suwarno
Publication year - 2020
Publication title -
journal of islamic accounting and tax
Language(s) - English
Resource type - Journals
eISSN - 2621-5063
pISSN - 2620-9144
DOI - 10.30587/jiatax.v3i2.2340
Subject(s) - nonprobability sampling , earnings management , structural equation modeling , business , sample (material) , corporate governance , accounting , earnings , business administration , statistics , mathematics , finance , sociology , population , chemistry , demography , chromatography
The purpose of this study is to determine the relationship of the corporate life cycles to earnings management and analyze Good Corporate Governance to moderate the relationship between the corporate life cycles with earnings management. This research use as quantitative approach using secondary data. The sampling technique uses purposive sampling method. The total sample used in this study were 75 company samples. The analysis technique used in this study is the Structural Equation Modeling-Partial Leasr Square (SEM-PLS) method using WarpPLS Version 5.0 Software. The results showed that the company’s life cycle variables influence earnings management and GCG can moderate the company’s life cycle relationship with earnings management so as to waked earnings management actions.