THE EFFECT OF COMPANY LIFE CYCLES ON THE ACCRUALS EARNINGS MANAGEMENT WITH INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE

Abstract

Earnings management and company life cycles are still interesting to be \nresearched and discussed because there are many cases of fraud in large local companies \nand abroad. The financial scandals by management from year to year have proven to \nincrease and it is an irony because the scandals were committed by financial manager of \nreputable companies. This study examined the relationship between the company life cycles \non accruals earnings management and analyzed the internal control system to moderate the \nrelationship between the company life cycles on accruals earnings management. This study \nused 502 data panel from Indonesian capital stock exchange in 2010- 2014. The result of \nthis study: the company life cycles did not affect the accruals earnings management, but the \ninternal control system was capable of lowering a positive effect of the company life cycles \non earnings management.

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