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All Journal International Conference on Economics, Management, Business, and Accounting
Dedy Surahman
Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Surabaya

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The Effect of Company Size, Profitability, and Leverage on Profit Management (Empirical Study of Manufacturing Companies in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange 2020-2024) Wardatul Mila; Rieska Maharani; Dedy Surahman
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30468

Abstract

This research aimed to examine the influence of company size, profitability, and leverage on profit management in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The research used a quantitative approach with a descriptive type of research. The research population was 95 companies, with a sample of 39 companies selected using the purposive sampling method. The dependent variable was profit management which was measured using the De Angelo (Non-Discretionary Accruals/NDA) model. Meanwhile, independent variables included company size (SIZE) measured using the natural logarithm of total assets, profitability using Return on Assets (ROA), and leverage using Debt to Asset Ratio (DAR). The data analysis technique used multiple linear regression and classical assumption tests. The results showed that company size, profitability, and leverage partially had no significant effect on profit management. It showed that these three variables were not the dominant factors influencing profit management practices in the food and beverage subsector during the research period.
The Effect of Earnings Management, Profitability, and Capital Structure on Firm Value in Manufacturing Companies Listed on the IDX 2021-2023 Fariqha Ulin Nuha; Zeni Rusmawati; Dedy Surahman
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30493

Abstract

Manufacturing companies are companies that play an important role in the economy in Indonesia. It has an impact on increasing the company's value in a view of stakeholders and investors. This research aims to determine the influence of profit management, profitability (ROE) and capital structure (DER) on company value (PBV) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021- 2023. This research is quantitative research with secondary data obtained from the company’s annual report. The population is manufacturing companies listed on the Indonesia Stock Exchange for the 2021- 2023 period with sampling techniques using purposive sampling. The data analysis technique used multiple linear regression analysis to test the hypothesis using SPSS (Statistical Package for Social Science) software. The results of multiple linear regression analysis showed that profit management had no significant effect on the company's value with a significance value of 0.171 > 0.05, profitability measured using ROE had a significant positive effect on the company's value with a significance value of 0.000 < 0.05, and capital structure measured using DER had no significant effect on company value with a significance value of 0.110 > 0.05. Simultaneously, profit management, profitability, and capital structure simultaneously have a positive and significant effect on the company's value.
Co-Authors Fariqha Ulin Nuha Rieska Maharani Wardatul Mila Zeni Rusmawati