{"id":"https://openalex.org/W2955853293","doi":"https://doi.org/10.34208/jba.v20i1.403","title":"PENGARUH LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN","display_name":"PENGARUH LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN","publication_year":2019,"publication_date":"2019-07-02","ids":{"openalex":"https://openalex.org/W2955853293","doi":"https://doi.org/10.34208/jba.v20i1.403","mag":"2955853293"},"language":"en","primary_location":{"id":"doi:10.34208/jba.v20i1.403","doi":"https://doi.org/10.34208/jba.v20i1.403","is_oa":true,"landing_page_url":"https://doi.org/10.34208/jba.v20i1.403","pdf_url":"https://jurnaltsm.id/index.php/JBA/article/download/403/376","source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnaltsm.id/index.php/JBA/article/download/403/376","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5033963159","display_name":"Stefani Chandra","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"STEFANI MAGDALENA CHANDRA","raw_affiliation_strings":["STIE Trisakti"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE Trisakti","institution_ids":["https://openalex.org/I147337026"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5010740668","display_name":"Indra Arifin Djashan","orcid":"https://orcid.org/0009-0007-4635-8453","observed_orcids":["https://orcid.org/0009-0007-4635-8453"]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"INDRA ARIFIN DJASHAN","raw_affiliation_strings":["STIE Trisakti"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE Trisakti","institution_ids":["https://openalex.org/I147337026"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I147337026"],"apc_list":null,"apc_paid":null,"fwci":14.6696,"has_fulltext":true,"cited_by_count":40,"citation_normalized_percentile":{"value":0.98744894,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"20","issue":"1","first_page":"13","last_page":"20"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9496999979019165,"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":0.9496999979019165,"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":0.048900000751018524,"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":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.9980000257492065},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9490000009536743},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.7009999752044678},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9660000205039978},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":1.0},{"id":"https://openalex.org/keywords/firm-age","display_name":"firm age","score":0.9879999756813049},{"id":"https://openalex.org/keywords/board-of-commissioners","display_name":"board of commissioners","score":0.9750000238418579},{"id":"https://openalex.org/keywords/board-of-directors","display_name":"board of directors","score":0.9980000257492065},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9980000257492065},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.9990000128746033},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.9599999785423279},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9779999852180481}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7633097171783447},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7294230461120605},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6868797540664673},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6681265830993652},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6454396843910217},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.5903931856155396},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.5853742957115173},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.5479835867881775},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5084380507469177},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.45836740732192993},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.42743149399757385},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.32751578092575073},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.21878981590270996},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.06048855185508728},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.34208/jba.v20i1.403","doi":"https://doi.org/10.34208/jba.v20i1.403","is_oa":true,"landing_page_url":"https://doi.org/10.34208/jba.v20i1.403","pdf_url":"https://jurnaltsm.id/index.php/JBA/article/download/403/376","source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.34208/jba.v20i1.403","doi":"https://doi.org/10.34208/jba.v20i1.403","is_oa":true,"landing_page_url":"https://doi.org/10.34208/jba.v20i1.403","pdf_url":"https://jurnaltsm.id/index.php/JBA/article/download/403/376","source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.48510000109672546,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2955853293.pdf","grobid_xml":"https://content.openalex.org/works/W2955853293.grobid-xml"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W1496756744","https://openalex.org/W1505230456","https://openalex.org/W1814271975","https://openalex.org/W2131415916","https://openalex.org/W2183015874","https://openalex.org/W2559207999","https://openalex.org/W2912701041","https://openalex.org/W4252235742","https://openalex.org/W4388111604"],"related_works":["https://openalex.org/W4403502921","https://openalex.org/W7214525056","https://openalex.org/W4410265845","https://openalex.org/W4385838753","https://openalex.org/W6908705266","https://openalex.org/W3084076567","https://openalex.org/W2912873951","https://openalex.org/W4366322176","https://openalex.org/W7218288381","https://openalex.org/W3150522505"],"abstract_inverted_index":{"The":[0,50,71],"aim":[1],"of":[2,13,23,26,37,52,73,79,96],"this":[3,38,53,74],"research":[4,39,63,75],"is":[5],"to":[6],"provide":[7],"empirical":[8],"evidence":[9],"about":[10],"the":[11],"effect":[12,82,106],"profitability,":[14],"leverage,":[15,88],"firm":[16,20,89,93],"size,":[17,90],"audit":[18,28,91,98],"quality,":[19,92],"age,":[21,94],"board":[22,25,78,95],"commissioner,":[24],"directors,":[27,97],"comittee,":[29,99],"and":[30,100],"managerial":[31,101],"ownership":[32,102],"on":[33,83,107],"earnings":[34,84,108],"management.":[35,109],"Population":[36],"are":[40,55],"non-financial":[41],"companies":[42],"listed":[43],"in":[44],"Indonesia":[45],"Stock":[46],"Exchange":[47],"from":[48],"2012-2016.":[49],"samples":[51],"study":[54],"310":[56],"data":[57,69],"using":[58],"purposive":[59],"sampling":[60],"method.":[61],"This":[62],"uses":[64],"multiple":[65],"regression":[66],"method":[67],"for":[68],"analysis.":[70],"result":[72],"shows":[76],"that":[77],"commissioner":[80],"have":[81,105],"management":[85],"but":[86],",":[87],"do":[103],"not":[104]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":13},{"year":2022,"cited_by_count":14},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1}],"updated_date":"2026-09-21T07:43:02.447757","created_date":"2019-07-12T00:00:00"}
