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All Journal JURNAL AKUNTANSI Jurnal Manajemen Journal of International Conference Proceedings Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan
Triyani, Yustina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Jurnal Manajemen

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Kajian Beberapa Faktor yang Diduga Berpengaruh terhadap Manajemen Laba Wijaya, Rafael Anjas; Triyani, Yustina
Jurnal Manajemen Vol 14 No 2 (2025): Mei - Oktober 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v14i2.1509

Abstract

This study investigates the factors influencing earnings management by examining 33 manufacturing firms in the basic industry and chemical subsectors listed on the Indonesia Stock Exchange during 2020, 2021, and 2023. Using purposive non-probability sampling, the analysis employed descriptive statistics, classical assumption tests, multiple linear regression, F-tests, t-tests, and the coefficient of determination. The findings reveal that the regression model is valid (F-test sig. = 0.009) and the data meet the classical assumption criteria. The results show that institutional ownership and leverage do not significantly affect earnings management, while managerial ownership and profitability exert a positive and significant influence. The adjusted R² value of 0.250 indicates that the independent variables explain 25% of the variation in earnings management, with the remaining 75% influenced by other factors outside the model.
Co-Authors Angeline, Patricia Carmel Meiden Elisabeth Vita Mutiarawati Kristianto, Andreas Bayu Leonard Pangaribuan Nangoy, Gavriel Faith Nurcholis, Mafvaza Fitria Oktaviani, Bernadeta Putri, Viona Sugi Suhartono Susanto, Endrico Wijaya, Rafael Anjas Zulfikar Ikhsan Pane