{"id":"https://openalex.org/W2968323239","doi":"https://doi.org/10.25105/jat.v6i1.4869","title":"THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT","display_name":"THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT","publication_year":2019,"publication_date":"2019-08-16","ids":{"openalex":"https://openalex.org/W2968323239","doi":"https://doi.org/10.25105/jat.v6i1.4869","mag":"2968323239"},"language":"en","primary_location":{"id":"doi:10.25105/jat.v6i1.4869","doi":"https://doi.org/10.25105/jat.v6i1.4869","is_oa":true,"landing_page_url":"http://doi.org/10.25105/jat.v6i1.4869","pdf_url":null,"source":{"id":"https://openalex.org/S4210230163","display_name":"Jurnal Akuntansi Trisakti","issn_l":"2339-0832","issn":["2339-0832"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Trisakti","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://doi.org/10.25105/jat.v6i1.4869","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5103093501","display_name":"Mayasari Mayasari","orcid":"https://orcid.org/0000-0002-7492-2468","observed_orcids":["https://orcid.org/0000-0002-7492-2468"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mayasari Mayasari","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5066972424","display_name":"Ayu Yuliandini","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ayu Yuliandini","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5076955512","display_name":"Intan Indah Permatasari","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Intan Indah Permatasari","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.4646,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.94118045,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"6","issue":"1","first_page":"19","last_page":"30"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9330999851226807,"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":0.9330999851226807,"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":0.06350000202655792,"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":0.0005000000237487257,"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":0.9160000085830688},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9929999709129333},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.9229999780654907},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.7789999842643738},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9200000166893005},{"id":"https://openalex.org/keywords/real-estate-and-property-companies","display_name":"property and real estate companies","score":0.8849999904632568},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8019999861717224}],"concepts":[{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.8601577281951904},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.8175685405731201},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.7658788561820984},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.7491169571876526},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6968813538551331},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5832728743553162},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5483754277229309},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.5203489661216736},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.493118017911911},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.32109588384628296},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.184666246175766},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.15943670272827148},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.07067957520484924},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.052320122718811035},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"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/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.25105/jat.v6i1.4869","doi":"https://doi.org/10.25105/jat.v6i1.4869","is_oa":true,"landing_page_url":"http://doi.org/10.25105/jat.v6i1.4869","pdf_url":null,"source":{"id":"https://openalex.org/S4210230163","display_name":"Jurnal Akuntansi Trisakti","issn_l":"2339-0832","issn":["2339-0832"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Trisakti","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.25105/jat.v6i1.4869","doi":"https://doi.org/10.25105/jat.v6i1.4869","is_oa":true,"landing_page_url":"http://doi.org/10.25105/jat.v6i1.4869","pdf_url":null,"source":{"id":"https://openalex.org/S4210230163","display_name":"Jurnal Akuntansi Trisakti","issn_l":"2339-0832","issn":["2339-0832"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I147337026","host_organization_name":"Universitas Trisakti","host_organization_lineage":["https://openalex.org/I147337026"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Trisakti","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4405334037","https://openalex.org/W4402138873","https://openalex.org/W3216659465","https://openalex.org/W3129938500","https://openalex.org/W4396701197","https://openalex.org/W2581923001","https://openalex.org/W2939725735","https://openalex.org/W2747215418","https://openalex.org/W3082272872","https://openalex.org/W4280602600"],"abstract_inverted_index":{"The":[0,20,41,52],"purpose":[1],"of":[2,10,54],"this":[3],"study":[4,48],"is":[5,23],"to":[6],"examine":[7],"the":[8,32,55],"influence":[9],"GCG":[11],"variables,":[12],"firm":[13],"size,":[14],"and":[15,28],"leverage":[16],"on":[17,67,77,88],"earnings":[18,68,78],"management.":[19,90],"sample":[21],"used":[22],"35":[24],"public":[25],"listed":[26],"property":[27],"real":[29],"estatecompanies":[30],"in":[31],"Indonesia":[33],"Stock":[34],"Exchange":[35],"(IDX)":[36],"from":[37],"2015":[38],"until":[39],"2017.":[40],"sampling":[42],"technique":[43],"uses":[44,49],"purposive":[45],"sampling.":[46],"This":[47],"multiple":[50],"regression.":[51],"results":[53],"analysis":[56],"showed":[57],"that":[58],"managerial":[59],"ownership":[60],"does":[61,83],"not":[62,84],"have":[63,85],"a":[64,74],"negative":[65],"effect":[66,76,87],"management":[69],"but":[70],"oppositely,":[71],"it":[72],"has":[73],"positive":[75],"management,":[79],"while":[80],"company":[81],"size":[82],"any":[86],"earning":[89]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":5},{"year":2020,"cited_by_count":2}],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2019-08-22T00:00:00"}
