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All Journal Goodwood Akuntansi dan Auditing Reviu Jurnal Bisnis dan Pemasaran Digital
Nurmala Nurmala
Politeknik Negeri Lampung, Bandar Lampung, Indonesia
Economics, Econometrics & Finance Education Other

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Institutional Ownership, Free Cash Flow, Profitability, and Earnings Management Suci Wulandari; Nurmala Nurmala; Destia Pentiana; Eksa Ridwansyah
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/jbpd.v6i1.7594

Abstract

Purpose: This study examines the effects of institutional ownership, free cash flow, and profitability on accrual-based earnings management in Indonesian food and beverage companies during 2021–2024.Research Methodology: Financial reports from 53 purposively selected companies yielded 212 firm-year observations. After excluding 19 outliers, 193 observations were analyzed using multiple linear regression in SPSS 26, with 192 remaining after lag transformation. Earnings management was measured using signed discretionary accruals from the Modified Jones Model, while autocorrelation was addressed through the Cochrane–Orcutt transformation.Results: Institutional ownership showed a positive but insignificant association (B = 0.148; p = 0.201). Free cash flow was negatively associated with discretionary accruals (B = −1.141; p < 0.001), whereas profitability showed a positive association (B = 1.300; p = 0.003). The overall model was significant (adjusted R² = 0.246).Conclusions: Institutional ownership proportions alone did not indicate effective monitoring. Higher free cash flow was associated with lower signed discretionary accruals, while greater profitability corresponded to increased reporting discretion, requiring consideration of cash flow and governance evidence.Limitations: The study covers one sector and four years, uses secondary data and signed accrual measures, excludes control variables, and lacks sensitivity testing for outlier removal, limiting causal interpretation.Contributions: This study extends contemporary agency theory perspectives by showing that institutional ownership does not necessarily ensure effective monitoring, while cash flow and profitability exhibit contrasting relationships with earnings management, emphasizing financial conditions in managerial reporting discretion.
Job Market Considerations, Financial Rewards, Family Environment, and Accounting Knowledge on Public Accountant Career Interest Mei Dinda Nirmalena; Nurmala Nurmala; Destia Pentiana; Eksa Ridwansyah
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p1-18.2026

Abstract

Purpose: This study examines how job market considerations, financial rewards, family environment, and accounting knowledge relate to public accountant career interest among vocational accounting students.Research Methodology: A cross-sectional Google Forms survey at Politeknik Negeri Lampung provides 95 complete response records. A reflective PLS-SEM model with five items per construct was analyzed using SmartPLS 4.0.Results: Job market considerations (β = 0.158; p = 0.185) and financial rewards (β = 0.051; p = 0.673) are nonsignificant. Family environment (β = 0.236; p = 0.008) and accounting knowledge (β = 0.276; p = 0.005) are positive and significant. R² is 0.279; adjusted R² is 0.247.Conclusions: Family support and perceived accounting knowledge are associated with career interest, subject to sampling and measurement limitations.Limitations: The 95 analyzed records remain unreconciled with 93 students in the eligibility roster. Family environment has AVE of 0.452, and knowledge is self-assessed.Contributions: The findings inform career guidance by comparing opportunity and reward beliefs with family support and perceived capability in a TPB-informed model.
Co-Authors Destia Pentiana Mei Dinda Nirmalena Ridwansyah, Eksa Suci Wulandari