PENGARUH PRAKTIK MANAJEMEN LABA PADA REPUTASI PERUSAHAAN

Purwitasasi, Fadilla (2020) PENGARUH PRAKTIK MANAJEMEN LABA PADA REPUTASI PERUSAHAAN. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi. (Unpublished)

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Abstract

ABSTRACT This study aims to examine the effect of earnings management practices on the reputation . This research use causal approach with 149 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017. The variable of earnings management practices is measured by the Jones Modification Model and the company's reputation variable uses the reputation ranking of the Corporate Image Award. This research is a quantitative study with logistic regression analysis. The results showed that earnings management practices did not affect the company's reputation. It is in accordance with the statement in The State of Corporate Reputation in 2020: Navigating the Omnidriver Era that financial performance is the eighth factor that affects the company's reputation. Keywords: earning management practices; company’s reputation; corporate image award

Item Type:	Other
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economic and Business
Depositing User:	Sulimin BP3
Date Deposited:	23 Sep 2022 05:42
Last Modified:	23 Sep 2022 05:42
URI:	http://erepository.uwks.ac.id/id/eprint/12293

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