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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi
Dea Halimatu Sadiyah
Universitas Indonesia Maju
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Solvabilitas, dan Cost to Sales Ratio terhadap Manajemen Laba pada Perusahaan Sektor Industrial di Bursa Efek Indonesia Dea Halimatu Sadiyah; Ari Sarah Sofura; Ananda Liana Putri
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i2.8019

Abstract

This study examines the effect of profitability (ROE), solvency (DAR), and Cost to sales ratio on earnings management in industrial companies listed on the Indonesia Stock Exchange (2020–2024). Using purposive sampling , 38 companies (190 firm-year observations) were analyzed via panel data regression (EViews 12), with earnings management measured using the Stubben (2010) discretionary revenue model and a dummy variable controlling three outlier observations. Results show profitability, solvency, and Cost to sales ratio do not partially affect earnings management (prob. 0.4097; 0.5181; 0.8114; p > 0.05), but jointly affect it significantly (F = 7.189892; prob. 0.000021; p < 0.05). Adjusted R-squared of 11.58% indicates most variation is explained by factors outside the model, such as corporate governance, audit quality, and firm size. Findings suggest earnings management during the post-pandemic recovery is driven by combined financial characteristics rather than a single indicator, contributing new evidence on cost efficiency (Cost to sales ratio) as an underexplored factor in earnings management research.
Co-Authors Ananda Liana Putri Ari Sarah Sofura