PENGARUH STRATEGI BISNIS TERHADAP MANAJEMEN LABA DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING

Abstract

ABSTRACT

 

                This study aims to determine the Effect of Business Strategy on Earnings Management with Company Performance as an Intervening Variable. The sample used in this study are 39 manufacturing companies listed on the IDX. From the test results using Path Analysis, the results show that Business Strategy does not directly affect Company Performance, Company Performance directly influences earning Management, Business Strategy does not directly effect earning Management and company performance cannot mediating the effect of Business Strategy on Earning Management. Keywords: Business Strategy, Earning Management and Company Performance