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Surna Lastri

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Open access Jul 2026

Pengaruh Konservatisme Akuntansi dan Financial distress terhadap Manajemen Laba yang Dimediasi Oleh Good Corporate Governance pada Perusahaan Subsektor Batubara yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2024

This study aims to examine and analyze the influence of accounting conservatism and financial distress on earnings management, as well as to assess the role of Good Corporate Governance (GCG) as a mediating variable in coal subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. A qua...

Muhammad Fajran, Surna Lastri, S. Syamsidar · 0 citations

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