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All Journal Jurnal Riset Ekonomi dan Akuntansi
Rusnah Jamaliyah
Universitas Balikpapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Return On Assets, Debt To Equity Ratio, dan Financial Distress terhadap Manajemen Laba pada Perusahaan Manufaktur Subsektor Farmasi di Bei Periode 2020-2024 Rusnah Jamaliyah; Wiwik Saraswati; Ita Yuni Kartika
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4381

Abstract

This study aims to examine the effect of Return On Assets, Debt to Equity Ratio, and Financial Distress on earnings management in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements. The research population consists of 11 pharmaceutical companies with a total of 46 final observations selected through purposive sampling. Earnings management is measured using the Modified Jones Model, financial distress is measured using the Modified Altman Z-Score, and data analysis is conducted using multiple linear regression with SPSS version 27. The results indicate that partially, ROA and DER have no significant effect on earnings management, while financial distress has a negative and significant effect on earnings management. Simultaneously, all three variables have a significant effect on earnings management. These findings imply that financial distress conditions actually suppress earnings management practices in Indonesian pharmaceutical companies, presumably due to increased external monitoring by creditors, auditors, and regulators when companies are in a state of financial distress.
Co-Authors Kartika, Ita Yuni Wiwik Saraswati, Wiwik