How to cite (APA): D. Silviana, & E. Sambuaga "Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi," Journal of Management and Business Review, vol. 19, no. 1, , pp. 60-79, Jan. 2022. https://doi.org/10.34149/jmbr.v19i1.311

How to cite (APA): Silviana, D., & Sambuaga, E. (2022). Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi. Journal of Management and Business Review, 19(1), 60-79. https://doi.org/10.34149/jmbr.v19i1.311

How to cite (Chicago): Silviana, Devi, AND Sambuaga, Elfina. "Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi" Journal of Management and Business Review [Online], Volume 19 Number 1 (28 January 2022) https://doi.org/10.34149/jmbr.v19i1.311

How to cite (Vancouver): Silviana D, & Sambuaga E . Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi. Journal of Management and Business Review [Online]. 2022 Jan; 19(1):60-79. https://doi.org/10.34149/jmbr.v19i1.311

How to cite (Harvard): Silviana, D., & Sambuaga, E. ,2022. Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi. Journal of Management and Business Review, [Online] 19(1), pp. 60-79. https://doi.org/10.34149/jmbr.v19i1.311

How to cite (MLA8): Silviana, Devi, & Elfina Astrella Sambuaga. "Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi." Journal of Management and Business Review [Online], 19.1 (2022): 60-79. Web. 27 Dec. 2024 , https://doi.org/10.34149/jmbr.v19i1.311

BibTex Citation Data :

@article{jmbr311,
    	author = {Devi Silviana and Elfina Sambuaga},
    	title = {Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi},
    	journal = {Journal of Management and Business Review},
    	volume = {19},
    	number = {1},
    	year = {2022},
    	keywords = {Accrual earnings management; real earnings management; financial distress; internal audit},
    	abstract = {This study aims to provide empirical evidence regarding the effect of financial distress towards earnings management and the role internal audit as a moderating variable. This study uses all non-financial companies listed in Indonesia Stock Exchange during 2013-2019, totalled 1,442 observations. The results show that Distress1 proxied by z-score can reduce accrual and real earnings management practices, while D_Distress2 proxied by net working capital can increase accrual earnings management but reduce real earnings management practices. In addition, internal audit does not have a moderating role in weakening the effect of financial distress on earnings management but can reduce accrual and real earnings management practices.},
        	issn = {2503-0736},    	pages = {60--79},    	doi = {10.34149/jmbr.v19i1.311},
        	url = {https://jmbr.ppm-school.ac.id/index.php/jmbr/article/view/311}
    }
    

Refworks Citation Data :

@article{{jmbr}{311}, author = {Silviana, D., Sambuaga, E.}, title = {Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi}, journal = {Journal of Management and Business Review}, volume = {19}, number = {1}, year = {2022}, doi = {10.34149/jmbr.v19i1.311}, url = {} }