Earnings Management, Business Strategy, and Business Complexity
G.J. Romadhon, Suyanto, N. Ahmar
Available Online 31 January 2020.
- https://doi.org/10.2991/aebmr.k.200127.084How to use a DOI?
- Earnings management, business strategy, firm performance, business complexity
- This study aims to analyze the effect of earnings management and business strategy on firm performance, which is moderated by business complexity. The object in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the 2015-2018 period. Partial Least Square Structural Equation Modeling (PLS-SEM) was used in this study, and the results showed that earnings management had no significant effect, while business strategy had a significant positive effect on firm performance. Business complexity weakened the influence of earnings management on firm performance, while business complexity has not moderated the influence of business strategy on firm performance. The results of this study indicated that the determination of the right business strategy could improve firm performance instead of earnings management.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - G.J. Romadhon AU - Suyanto AU - N. Ahmar PY - 2020 DA - 2020/01/31 TI - Earnings Management, Business Strategy, and Business Complexity BT - Proceedings of the 17 th International Symposium on Management (INSYMA 2020) PB - Atlantis Press SP - 411 EP - 415 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200127.084 DO - https://doi.org/10.2991/aebmr.k.200127.084 ID - Romadhon2020 ER -