id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-7948	Yusuf, Muhammad ; Ismail, Tubagus ; Taqi, Muhammad ; Soleha, Nurhayati 	Unraveling the impact of political control and earnings management on corporate performance in Indonesia	2025	12	.pdf	application/pdf	4987	289	34	Keywords: Corporate performance, Earnings management, Political control, State owned enterprises, Structural equation modeling. 𝑃𝐸𝑅𝐹𝑖𝑡 = 𝛽0 + 𝛽1𝑃𝑂𝐿𝑖𝑡 + 𝛽2𝐸𝑀𝑖𝑡 + 𝛽3(𝑃𝑂𝐿𝑖𝑡 × 𝐸𝑀𝑖𝑡) + 𝜖𝑖𝑡 Where : 𝑃𝐸𝑅𝐹𝑖𝑡 : Corporate Performance (ROA, ROE) 𝑃𝑂𝐿𝑖𝑡 : Political Control 𝐸𝑀𝑖𝑡 : Earnings Management 𝛽3(𝑃𝑂𝐿𝑖𝑡 × 𝐸𝑀𝑖𝑡) : Interaction term to test mediation effect 𝜖𝑖𝑡 : Error term This study provides significant contributions to the field of corporate governance by offering empirical insights into the complex interplay between political control, earnings management, and corporate performance in Indonesian SOEs.	cache/easat-7948.pdf	txt/easat-7948.txt