Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Akbis: Media Riset Akuntansi dan Bisnis
Kiki Wahyuda
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Earnings Power dan Leverage Terhadap Manajemen Laba Pada Perusahaan Subsektor Makanan dan Minuman Kiki Wahyuda; Cut Sri Firman Hastuti; Cut Widy Aulia Putri; Linda Rahmazaniati; Said Mahdani
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 2 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i2.16007

Abstract

This study examines whether earnings power and leverage explain earnings management among food and beverage issuers listed on the Indonesia Stock Exchange during 2020-2024. An explanatory quantitative design was applied using annual financial statements obtained from the official IDX database. Purposive selection produced 33 eligible firms and 165 firm-year observations. Earnings management was estimated through discretionary accruals under the Modified Jones Model, while earnings power and leverage were represented by return on assets and the debt-to-equity ratio, respectively. The data were evaluated using descriptive statistics, classical assumption diagnostics, multiple linear regression, partial and simultaneous significance tests, and the coefficient of determination. The results show that earnings power has a positive and statistically significant association with earnings management (B = 0.059; p = 0.039). Leverage has a negative coefficient but is not statistically significant at the five-percent level (B = -0.011; p = 0.085). The regression model is jointly significant (F = 4.947; p = 0.008), although its explanatory contribution is limited. These findings indicate that profitability-related incentives are more relevant than debt intensity in explaining earnings-management practices within the observed sector.
Co-Authors Cut Sri Firman Hastuti Cut Widy Aulia Putri Linda Rahmazaniati Said Mahdani