ANALYSIS OF CSR DISCLOSURE, EARNINGS PERSISTENCY, EARNINGS GROWTH, AND BUSINESS SIZE ON EARNINGS MANAGEMENT WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE (Case Study on LQ45 Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2020)

ANALYSIS OF CSR DISCLOSURE, EARNINGS PERSISTENCY, EARNINGS GROWTH, AND BUSINESS SIZE ON EARNINGS MANAGEMENT WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE (Case Study on LQ45 Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2020)

Due to a lack of development, Indonesia’s border areas are often undeveloped. This research aims to determine the impact of CSR disclosure, earnings persistence, earnings growth, and business size as factors influencing earnings management in LQ45 companies listed on the Indonesia Stock Exchange (ID...

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Bibliographic Details
Main Authors: Erma Setiawati, Alifah Sekarningrum, Banu Witono
Format: Article
Language:English
Published: Muhammadiyah University Press 2022-09-01
Series:Riset Akuntansi dan Keuangan Indonesia
Subjects:
csr disclosure
earnings persistence
earnings growth
business size
earnings management
institutional ownership
Online Access:https://journals2.ums.ac.id/index.php/reaksi/article/view/9735
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