Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Business, Technology, and Organizational Behavior (IJBTOB)
Munasiron Miftah
Department of Accounting Undergraduate Program, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Factors Affecting Earning Management Munasiron Miftah; Muhammad Daffa; Yudi Nur Supriadi
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 5 No. 1 (2025): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v5i1.365

Abstract

This study aims to examine the factors that affect profit management practices in 49 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach by utilizing secondary data in the form of annual company reports. The analysis was carried out using the Fixed Effect Model (FEM) on the regression of panel data processed through STATA version 17 software. The results of testing and analysis show that financial distress has a negative effect on profit management, while leverage has a positive influence, while company size has no significant influence on profit management.
Co-Authors Muhammad Daffa Yudi Nur Supriadi