MOTIF KECURANGAN, ADANYA KESEMPATAN DAN MANIPULASI LABA
This research examines the relationship between fraud motives (leverage and dividends) and earnings manipulation; and the relationship between opportunities (quality audit and free cash flow) and earnings manipulation. This research used a sample of 24 companies listed on the Indonesia Stock Exchang...
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Format: | Article |
Language: | English |
Published: |
Universitas Islam Sultan Agung Semarang
2015-07-01
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Series: | Jurnal Akuntansi Indonesia |
Subjects: | |
Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/883 |