Aminullah Assagaf

Determinants of Corporate Earnings Management on the Indonesian Stock Exchange: An Empirical Study of Fraud and Corruption

Aminullah Assagaf, Nur Sayidah, Tyas, Alvy Mulyaning, Ulul Albab, Hadi Sugiyanto & Alvy Mulyaning Tyas · Asian Journal of Economics, Business and Accounting · 2022

This study aims to examine the phenomenon of corruption fraud which is proxied by earning management in companies listed on the Indonesia Stock Exchange. This study uses the variables of leverage, capital expenditure, and profitability as key variables that influence earning mana...

Open access Research Article 10.9734/ajeba/2022/v22i2030677

Estimates Model of Factors Affecting Financial Distress: Evidence from Indonesian State-owned Enterprises

Aminullah Assagaf, Etty Murwaningsari, Juniati Gunawan & Sekar Mayangsari · Asian Journal of Economics, Business and Accounting · 2019

This study as a model estimation of factors that influence the financial distress of State-Owned Enterprises. This study contributes to the gap in an earlier study using a logistic model which classifies companies with indicators one for companies experiencing financial distress...

Open access Research Article 10.9734/ajeba/2019/v11i330131

Factors Affecting the Earning Response Coefficient with Real Activities Earning Management as Moderator: Evidence from Indonesia Stock Exchange

Aminullah Assagaf, Etty Murwaningsari, Juniati Gunawan & Sekar Mayangsari · Asian Journal of Economics, Business and Accounting · 2019

This study aims to explain the phenomenon of the most active companies traded shares in Indonesian stock exchange. This research is motivated to analyze the response of investors to take a decision after presenting the company's financial statements. This study uses panel data co...

Open access Research Article 10.9734/ajeba/2019/v11i230124