Faktor-Faktor yang Memengaruhi Manajemen Laba pada Perusahaan Manufaktur di Indonesia
DOI:
https://doi.org/10.51805/jmbk.v4i2.123Keywords:
Indonesia Stock Exchange, earnings management, manufacturing companies, agency theoryAbstract
This study aims to examine the significant effect of financial leverage, profitability, company size, managerial ownership, institutional ownership, and audit quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. A purposive sampling method was used to select 25 companies as a sample, with a total of 75 data. Data processing uses the SPSS 26 and data analysis uses a multiple linear regression model. The results showed that there was no significant effect of financial leverage, profitability, firm size, managerial ownership, institutional ownership, and audit quality on earnings management. Further research should involve other factors or broaden the scope of the industry to gain a deeper understanding of earnings management.
References
Afzal, M., & Habib, M. D. (2018). Corporate governance and earnings management: a model and empirical investigation from Karachi Stock Exchange. Journal of Finance & Economics Research, 3(2), 51–67. https://doi.org/10.20547/jfer1803204
Al Daoud, K. (2018). The role of the Audit Committee and the Board of Director in mitigating the practice of earnings management: Evidence from Jordan. Proceedings of Business and Management Conferences, 6809892. https://doi.org/10.20472/BMC.2018.008.001
Alexander, N., & Christina, S. (2017). The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management. Acc. Fin. Review, 2(4), 40–45.
Anwar, H., & Buvanendra, S. (2019). Earnings management and ownership structure: Evidence from Sri Lanka. Colombo Business Journal, 10(1), 44–65. https://doi.org/10.4038/cbj.v10i1.42
Asim, A., & Ismail, A. (2019). Impact of leverage on earning management: Empirical evidence from the manufacturing sector of Pakistan. Journal of Finance and Accounting Research, 1(1), 70–91. https://doi.org/10.32350/JFAR.0101.05
Bassiouny, S. W. (2016). The impact of firm characteristics on earnings management: an empirical study on the listed firms in Egypt. Journal of Business and Retail Management Research, 10(3).
Chandra, A., & Wimelda, L. (2018). Opportunistic behavior, external monitoring mechanisms, corporate governance, and earnings management. Corporate Governance, and Earnings Management (March 11, 2018). Acc. Fin. Review, 3(1), 44–52.
Gozali, E. O. D., Hamzah, R. S., Pratiwi, C. N., & Octari, M. (2021). Firm Characteristics and Earnings Management in Listed Singaporean Corporations. Jurnal Riset Akuntansi Kontemporer, 13(2), 72–81. https://doi.org/10.23969/jrak.v13i2.4102
Habibie, S. Y., & Parasetya, M. T. (2022). Pengaruh Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2020). Diponegoro Journal of Accounting, 11(1).
Harahap, S. H. (2021). Analysis of the impact of managerial ownership, institutional ownership, firm size, leverage, profitability and sales growth toward earnings management in manufacturing companies listed on IDX in the 2015-2019 period. Analysis of the Impact of Managerial Ownership, Institutional Ownership, Firm Size, Leverage, Profitability and Sales Growth Toward Earnings Management in Manufacturing Companies Listed on IDX in the 2015-2019 Period, 69(1), 14. https://doi.org/10.47119/IJRP100691120211678
Husnulwati, S., & Yanuarsi, S. (2021). KEBIJAKAN INVESTASI MASA PADEMI COVID-19 DI INDONESIA. Solusi, 19(2).
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2019). Intermediate Accounting IFRS Edition (4th ed.). John Wiley & Sons.
Laily, N. (2017). The effects of good corporate governance and audit quality on earnings management. Journal of Accounting and Business Education, 2(1), 134–143. https://doi.org/10.26675/jabe.v1i1.9754
Mayasari, M., Yuliandini, A., & Permatasari, I. I. (2019). The Influence Of Corporate Governance, Company Size, And Leverage Toward Earning Management. Jurnal Akuntansi Trisakti, 6(1), 19–30. https://doi.org/10.25105/jat.v6i1.4869
Nalarreason, K. M., Sutrisno, T., & Mardiati, E. (2019). Impact of leverage and firm size on earnings management in Indonesia. International Journal of Multicultural and Multireligious Understanding, 6(1), 19–24. https://doi.org/10.18415/ijmmu.v6i1.473
Pambudi, A. S. (2020). Institutional Ownership, Managerial Ownership And Earning Management. International Journal of Scientific and Research Publications (IJSRP), 10(8), 656–664. https://doi.org/10.29322/IJSRP.10.08.2020.p10483
Pratiwi, A. W., & Diana, P. (2018). Pengaruh Profitabilitas, Kualitas Audit, Independensi Auditor, Ukuran Perusahaan, dan Leverage terhadap Manajemen Laba. Jurnal Bina Akuntansi, 5(2), 278–309. https://doi.org/10.52859/jba.v5i2.24
Puspitasari, N. (2019). Pengaruh Asmetri Informasi, Leverage Dan Profitabilitas Terhadap Manajemen Laba Riil (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Indeks JII Periode 2004-2013). MUARA: Jurnal Manajemen Pelayaran Nasional, 2(1), 36–45.
Saftiana, Y., Mukhtaruddin, M., Putri, K. W., & Ferina, I. S. (2014). Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange. Investment Management and Financial Innovations, 14(4), 105–120. https://doi.org/10.21511/imfi.14(4).2017.10
Saniamisha, I. M., & Jin, T. F. (2019). Faktor-faktor yang mempengaruhi manajemen laba pada perusahaan non keuangan di BEI. Jurnal Bisnis Dan Akuntansi, 21(1a-1), 59–72. https://doi.org/10.34208/jba.v21i1a-1.709
Tanujaya, K., & Verent, V. (2020). Pengaruh Kualitas Audit dan Tata Kelola Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Global Financial Accounting Journal, 4(2), 100–113. https://doi.org/10.37253/gfa.v4i2.1233
Yasser, S., & Soliman, M. (2018). The effect of audit quality on earnings management in developing countries: The case of Egypt. International Research Journal of Applied Finance, 9(4), 216–231.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Jurnal Manajemen Bisnis dan Keuangan
This work is licensed under a Creative Commons Attribution 4.0 International License.
