{"id":"https://openalex.org/W2784036451","doi":"https://doi.org/10.17512/pjms.2017.15.1.07","title":"THE EFFECT OF COMPANY LIFE CYCLES ON THE ACCRUALS EARNINGS MANAGEMENT WITH INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE","display_name":"THE EFFECT OF COMPANY LIFE CYCLES ON THE ACCRUALS EARNINGS MANAGEMENT WITH INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE","publication_year":2017,"publication_date":"2017-06-01","ids":{"openalex":"https://openalex.org/W2784036451","doi":"https://doi.org/10.17512/pjms.2017.15.1.07","mag":"2784036451"},"language":"en","primary_location":{"id":"doi:10.17512/pjms.2017.15.1.07","doi":"https://doi.org/10.17512/pjms.2017.15.1.07","is_oa":true,"landing_page_url":"https://doi.org/10.17512/pjms.2017.15.1.07","pdf_url":null,"source":{"id":"https://openalex.org/S2764538546","display_name":"Polish Journal of Management Studies","issn_l":"2081-7452","issn":["2081-7452"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1","poland-70","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Polish Journal of Management Studies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.17512/pjms.2017.15.1.07","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008085509","display_name":"Theresia Dwi Hastuti","orcid":"https://orcid.org/0000-0002-4183-5974","observed_orcids":["https://orcid.org/0000-0002-4183-5974"]},"institutions":[{"id":"https://openalex.org/I147439693","display_name":"Soegijapranata Catholic University","ror":"https://ror.org/039t4sn90","country_code":"ID","type":"education","lineage":["https://openalex.org/I147439693"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Theresia Dwi Hastuti","raw_affiliation_strings":["Faculty of Economics and Business, Soegijapranata University, Semarang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business, Soegijapranata University, Semarang, Indonesia","institution_ids":["https://openalex.org/I147439693"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101790249","display_name":"Imam Ghozali","orcid":"https://orcid.org/0000-0001-9543-4511","observed_orcids":["https://orcid.org/0000-0001-9543-4511"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Imam Ghozali","raw_affiliation_strings":["Faculty of Business and Economics, Diponegoro University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Business and Economics, Diponegoro University, Indonesia","institution_ids":["https://openalex.org/I11855966"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5053809278","display_name":"Etna Nur Afri Yuyetta","orcid":"https://orcid.org/0000-0001-6467-984X","observed_orcids":["https://orcid.org/0000-0001-6467-984X"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Etna Nur Afri Yuyetta","raw_affiliation_strings":["Faculty of Business and Economics, Diponegoro University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Business and Economics, Diponegoro University, Indonesia","institution_ids":["https://openalex.org/I11855966"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.0807,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.92459069,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":92,"max":98},"biblio":{"volume":"15","issue":"1","first_page":"66","last_page":"75"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0071000000461936,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.7609999775886536},{"id":"https://openalex.org/keywords/accrual-based-earnings-management","display_name":"accrual-based earnings management","score":0.9079999923706055},{"id":"https://openalex.org/keywords/company-life-cycle","display_name":"company life cycle","score":0.859000027179718},{"id":"https://openalex.org/keywords/internal-control-system","display_name":"internal control system","score":0.8610000014305115},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9629999995231628},{"id":"https://openalex.org/keywords/financial-fraud","display_name":"financial fraud","score":0.7459999918937683},{"id":"https://openalex.org/keywords/financial-scandals","display_name":"financial scandals","score":0.5920000076293945},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.7440000176429749}],"concepts":[{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.8717726469039917},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.83106529712677},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.8141036033630371},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6043215990066528},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5360947251319885},{"id":"https://openalex.org/C182365436","wikidata":"https://www.wikidata.org/wiki/Q50701","display_name":"Variable (mathematics)","level":2,"score":0.5294501185417175},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.46030309796333313},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4314592480659485},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2728922665119171},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.2727089524269104},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1361050307750702},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.12837660312652588},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.06862995028495789},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.046323806047439575},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.17512/pjms.2017.15.1.07","doi":"https://doi.org/10.17512/pjms.2017.15.1.07","is_oa":true,"landing_page_url":"https://doi.org/10.17512/pjms.2017.15.1.07","pdf_url":null,"source":{"id":"https://openalex.org/S2764538546","display_name":"Polish Journal of Management Studies","issn_l":"2081-7452","issn":["2081-7452"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1","poland-70","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Polish Journal of Management Studies","raw_type":"journal-article"},{"id":"pmh:oai:repository.unika.ac.id:21951","doi":null,"is_oa":false,"landing_page_url":"http://repository.unika.ac.id/21951/1/PJMS-THERESIA.pdf","pdf_url":"http://repository.unika.ac.id/21951/1/PJMS-THERESIA.pdf","source":{"id":"https://openalex.org/S4306401887","display_name":"Unika Repositor (Unika)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210102140","host_organization_name":"Universitas Katolik Santo Thomas","host_organization_lineage":["https://openalex.org/I4210102140"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"pmh:oai:repository.unika.ac.id:24457","doi":null,"is_oa":false,"landing_page_url":"http://repository.unika.ac.id/24457/1/PJMS-THERESIA%20%283%29.pdf","pdf_url":"http://repository.unika.ac.id/24457/1/PJMS-THERESIA%20%283%29.pdf","source":{"id":"https://openalex.org/S4306401887","display_name":"Unika Repositor (Unika)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210102140","host_organization_name":"Universitas Katolik Santo Thomas","host_organization_lineage":["https://openalex.org/I4210102140"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"pmh:oai:repository.unika.ac.id:32199","doi":null,"is_oa":false,"landing_page_url":"http://repository.unika.ac.id/32199/1/Turnitin_The%20Effect%20of%20Company%20Life%20Cycle%20on%20the%20Accruals%20Earnings%20Management%20with%20Internal%20Control%20System%20as%20Moderating%20Variable.pdf","pdf_url":"http://repository.unika.ac.id/32199/1/Turnitin_The%20Effect%20of%20Company%20Life%20Cycle%20on%20the%20Accruals%20Earnings%20Management%20with%20Internal%20Control%20System%20as%20Moderating%20Variable.pdf","source":{"id":"https://openalex.org/S4306401887","display_name":"Unika Repositor (Unika)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210102140","host_organization_name":"Universitas Katolik Santo Thomas","host_organization_lineage":["https://openalex.org/I4210102140"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"pmh:oai:doaj.org/article:d10f7789f74149fcafe6272b7b72b5aa","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/d10f7789f74149fcafe6272b7b72b5aa","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Polish Journal of Management Studies, Vol 15, Iss 1, Pp 66-75 (2017)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.17512/pjms.2017.15.1.07","doi":"https://doi.org/10.17512/pjms.2017.15.1.07","is_oa":true,"landing_page_url":"https://doi.org/10.17512/pjms.2017.15.1.07","pdf_url":null,"source":{"id":"https://openalex.org/S2764538546","display_name":"Polish Journal of Management Studies","issn_l":"2081-7452","issn":["2081-7452"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1","poland-70","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Polish Journal of Management Studies","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":20,"referenced_works":["https://openalex.org/W152166023","https://openalex.org/W235155339","https://openalex.org/W1494322119","https://openalex.org/W1503711780","https://openalex.org/W1553768059","https://openalex.org/W1971301666","https://openalex.org/W1971440513","https://openalex.org/W1999318410","https://openalex.org/W2034308725","https://openalex.org/W2088039507","https://openalex.org/W2093880653","https://openalex.org/W2103364700","https://openalex.org/W2141090061","https://openalex.org/W2163146514","https://openalex.org/W2171582467","https://openalex.org/W2283303653","https://openalex.org/W2340058639","https://openalex.org/W2752617332","https://openalex.org/W3122028149","https://openalex.org/W3124891842"],"related_works":["https://openalex.org/W7053010424","https://openalex.org/W2343302056","https://openalex.org/W4389492348","https://openalex.org/W3006928489","https://openalex.org/W1907871055","https://openalex.org/W2773788406","https://openalex.org/W4231355138","https://openalex.org/W2972884993","https://openalex.org/W2143658608","https://openalex.org/W3189178508"],"abstract_inverted_index":{"Earnings":[0],"management":[1,31,68],"and":[2,12,25,40,69],"company":[3,63,81,108,132],"life":[4,82,109,133],"cycles":[5,83,110,134],"are":[6,16],"still":[7],"interesting":[8],"to":[9,34,38,75],"be":[10],"researched":[11],"dicussed":[13],"because":[14,45],"there":[15],"many":[17],"cases":[18],"of":[19,53,103,125,130],"fraud":[20],"in":[21,99],"large":[22],"local":[23],"companies":[24],"abroad.":[26],"The":[27,101],"financial":[28,51],"scandals":[29],"by":[30,50],"from":[32,94],"year":[33,35],"have":[36],"proven":[37],"increase":[39],"it":[41],"is":[42],"an":[43],"irony":[44],"the":[46,59,62,71,77,80,107,114,119,131],"scandlas":[47],"were":[48],"committed":[49],"manager":[52],"reputable":[54],"companies.":[55],"This":[56,88],"study":[57,89,105],"examined":[58],"relationship":[60,78],"between":[61,79],"lifecycles":[64],"on":[65,84,135],"accruals":[66,85,115],"earnigns":[67],"analyzed":[70],"internal":[72,120],"control":[73,121],"system":[74,122],"moderate":[76],"earnings":[86,116,136],"management.":[87,137],"used":[90],"502":[91],"data":[92],"panel":[93],"Indonesian":[95],"capital":[96],"stock":[97],"exchange":[98],"2010-2014.":[100],"result":[102],"this":[104],":":[106],"did":[111],"not":[112],"affect":[113],"management,":[117],"but":[118],"was":[123],"capable":[124],"lowering":[126],"a":[127],"postivie":[128],"effect":[129]},"counts_by_year":[{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2018-01-26T00:00:00"}