Hadi Sugiyanto

Determinants of Corporate Earnings Management on the Indonesian Stock Exchange: An Empirical Study of Fraud and Corruption

Aminullah Assagaf, Nur Sayidah, Ulul Albab, Hadi Sugiyanto & Alvy Mulyaning Tyas · Asian Journal of Economics, Business and Accounting · 2022

This study aims to examine the phenomenon of corruption fraud which is proxied by earning management in companies listed on the Indonesia Stock Exchange. This study uses the variables of leverage, capital expenditure, and profitability as key variables that influence earning mana...