PENGENDALIAN INTERNAL DAN MANAJEMEN LABA: DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI STUDI PADA PERUSAHAAN MANUFAKTUR BURSA EFEK INDONESIA TAHUN 2013-2017

Abstract

The objective of this research is to examine the effect of internal control to earnings management. We examanie the effect of uncertainty environment as a moderating variable to the effect of internal control to earnings management. The internal control will be measured with five elements of internal control based on coso’s illustrative tools. Revenue growth is a method that used to measure uncertainty environment by Kapira (2001). based on 76 companies that listed in BEI from 2013-2017, the result show that internal control don’t have relationship toward earnings management. Uncertainty environment can moderate effectivity of internal control to earnings management.