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Sylvia, Sylvia
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Journal : JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)

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Faktor-Faktor Yang Mempengaruhi Manajemen Laba Sylvia, Sylvia; Cecilia, Cecilia; Kyoko, Kyoko
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.30677

Abstract

Using company size as a moderating variable, this study attempts to assess the impact of profitability, liquidity, and solvency on earnings management. Companies listed on the IDX80 Indonesia Stock Exchange between 2022 to 2024 make up the study population. There were 61 firm samples and 183 observations in total. Purposive sampling was employed as the sample technique, and the SmartPLS version 3.2.9 application was tested using the Two-Stage Approach testing method. According to the study's findings, profitability positively affects earnings management, while liquidity and solvency have little bearing on it. The relationship between profitability, liquidity, and solvency with earnings management cannot be moderated by the size of the company
Co-Authors Abdul Haeba Ramli, Abdul Haeba Adnan Aqsya, Mohammad Albitar Septian Syarifudin Ambar Puspitasari, Kristansti Ariawan Gunadi Arifin, Oki Arpan, Atika Atika Arpan Azlan Azhari Cecilia, Cecilia Christian, Natalis Christiani, Agustina Dara Ayu Nianty Delima Rahayu Istiqomah, Delima Rahayu Derista, Fanny Dharmawan, C.N. Djangkaru, Elliana DM., Rustan Dwi Handoko Dwirgo Sahlinal Dwirgo Sahlinal, Dwirgo Egnes, Egnes Fathurrahman Kurniawan Ikhsan Febrianus, Justin Fitriyah Fitriyah Frederica, Viona Gaora, Putra Ansa Gunawan, Andrew Riccardo Harmiati Harnis, Zola Efa Hendri Purnomo Herman, Erry Irene Irene Iskandar Itan, Iskandar Ismayanti, Galuh Jennifer Jennifer Jony Jony Juhana, Juhana Kyoko, Kyoko Laurence Laurence Lila Maria Kaban Limiyana, Fanny Linda Santioso magfiroh, diana Maryadi Maryadi Mas’ud, Masdar Meiviana, Meiviana Mercyo, Steve Monica , Christiana Gracia Muh. Said, Muh. Mulyawan, Heru Dwi Nurkhotimah, Jihan Susan Ofel Boas , William Pedrason, Rodon Permata, Rizka Pratiwi, Yessi Anissa Rahayu, Priskila Christine Rifin Khong Rima Maulini Romanda, Novandro Sembiring, Rinawati Silalahi, Rudy Solly Aryza Sri Dewi Nirmala sri wuryastuti Suhardi, Steven Suhardjo, Iwan Sukmawati, Shintya Alvira Suratno, Tatang Topuh, Jelpris Viona viona, Viona Wahyurianto, Ibnu Wibowo, Yusep Windhu Ari Widya Rizky Pratiwi, Widya Rizky Widyawati, Dewi Kania