Proceedings of the 17 th International Symposium on Management (INSYMA 2020)

Earnings Management, Business Strategy, and Business Complexity

Authors
G.J. Romadhon, Suyanto, N. Ahmar
Corresponding Author
Suyanto
Available Online 31 January 2020.
DOI
https://doi.org/10.2991/aebmr.k.200127.084How to use a DOI?
Keywords
Earnings management, business strategy, firm performance, business complexity
Abstract
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.

Download article (PDF)

Volume Title
Proceedings of the 17 th International Symposium on Management (INSYMA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
31 January 2020
ISBN
978-94-6252-892-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200127.084How to use a DOI?
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  -