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  <front>
    <journal-meta>
      <journal-id journal-id-type="publisher-id">jssi</journal-id>
      <journal-title-group>
        <journal-title>Journal of Security and Sustainability Issues</journal-title>
      </journal-title-group>
      <issn pub-type="epub">2029-7017</issn>
      <issn pub-type="ppub">2029-7017</issn>
      <publisher>
        <publisher-name>LKA</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id">JSSI9413</article-id>
      <article-id pub-id-type="doi">10.9770/jssi.2020.9.4(13)</article-id>
      <article-categories>
        <subj-group subj-group-type="heading">
          <subject>Article</subject>
        </subj-group>
      </article-categories>
      <title-group>
        <article-title>Determinants of Earnings Management: an Empirical Analysis</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname>Wijaya</surname>
            <given-names>Novia</given-names>
          </name>
          <email xlink:href="mailto:novia@stietrisakti.ac.id">novia@stietrisakti.ac.id</email>
          <xref ref-type="aff" rid="j_jssi_aff_000"/>
        </contrib>
        <aff id="j_jssi_aff_000">Trisakti School of Management, Jl. Kyai Tapa No. 20, 11440, Jakarta, Indonesia</aff>
        <contrib contrib-type="author">
          <name>
            <surname>Pirzada</surname>
            <given-names>Kashan</given-names>
          </name>
          <email xlink:href="mailto:kashan@uum.edu.my">kashan@uum.edu.my</email>
          <xref ref-type="aff" rid="j_jssi_aff_001"/>
          <xref ref-type="corresp" rid="cor2">∗∗</xref>
        </contrib>
        <aff id="j_jssi_aff_001">College of Business Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah, Malaysia</aff>
        <contrib contrib-type="author">
          <name>
            <surname>Fanady</surname>
            <given-names>Chelsea</given-names>
          </name>
          <email xlink:href="mailto:chelseafanady97@gmail.com">chelseafanady97@gmail.com</email>
          <xref ref-type="aff" rid="j_jssi_aff_002"/>
        </contrib>
        <aff id="j_jssi_aff_002">Trisakti School of Management, Jl. Kyai Tapa No. 20, 11440, Jakarta, Indonesia</aff>
      </contrib-group>
      <author-notes>
        <corresp id="cor2"><label>∗∗</label>Corresponding author.</corresp>
      </author-notes>
      <volume>9</volume>
      <issue>4</issue>
      <fpage>1265</fpage>
      <lpage>1273</lpage>
      <pub-date pub-type="ppub">
        <day>30</day>
        <month>06</month>
        <year>2020</year>
      </pub-date>
      <pub-date pub-type="epub">
        <day>30</day>
        <month>06</month>
        <year>2020</year>
      </pub-date>
      <permissions>
        <ali:free_to_read xmlns:ali="http://www.niso.org/schemas/ali/1.0/"/>
      </permissions>
      <abstract>
        <p>The objective of this research is to acquire empirical evidence regarding the influence of firm size, firm leverage, firm age, audit quality, female directors, profitability, board size, audit committee size and board meeting towards earnings management of nonfinancial companies listed in Indonesia. Methodology/technique: the population under this research is non-financial companies listed on the Indonesian Stock Exchange (IDX) from 2014 to 2017. The samples were obtained secondarily are then selected through a purposive sampling technique by defining the sampling criteria. There were 127 non-financial companies listed on the Indonesian Stock Exchange which resulted in 508 data sets being available throughout the research. This research also uses hypothesis testing as part of the data analysis. The outcome of this research suggests that firm leverage, audit quality and profitability have an effect on earnings management for stable financial results. Meanwhile, firm size, firm age, female director, board size, audit committee size and board meeting do not have an effect on earnings management in non-financial companies listed on the Indonesian Stock Exchange.</p>
      </abstract>
      <kwd-group>
        <label>Keywords</label>
        <kwd>earnings management</kwd>
        <kwd>firm size</kwd>
        <kwd>firm leverage</kwd>
        <kwd>firm age</kwd>
        <kwd>audit quality</kwd>
        <kwd>profitability</kwd>
      </kwd-group>
      <kwd-group kwd-group-type="JEL">
        <label>JEL</label>
        <kwd>G32</kwd>
        <kwd>G39</kwd>
      </kwd-group>
    </article-meta>
  </front>
</article>
