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All Journal Jurnal Akuntansi dan Keuangan Al-Jabar : Jurnal Pendidikan Matematika Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Desimal: Jurnal Matematika JOURNAL OF SCIENCE AND SOCIAL RESEARCH JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss Revenue: Jurnal Manajemen Bisnis Islam LAN TABUR: Jurnal Ekonomi Syari’ah Al-Mal:Jurnal Akuntansi dan Keuangan Islam JES (Jurnal Ekonomi Syariah Bertuah : Jurnal Syariah dan Ekonomi Islam Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Disrupsi Bisnis EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Al-Mashrof: Islamic Banking and Finance Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Salam (Islamic Economics Journal) Journal of Economics Research and Policy Studies Journal of Accounting and Digital Finance Robust: Research of Business and Economics Studies Falah: Jurnal Hukum Ekonomi Syariah Indonesian Journal of Islamic Economics and Finance Bukhori: Kajian Ekonomi dan Keuangan Islam Revenue: Lentera Bisnis Manajemen Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Penelitian dan Pengabdian Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Falah: Jurnal Hukum Ekonomi Syariah Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi LAN TABUR: JURNAL EKONOMI SYARIAH BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Interdisciplinary Explorations in Research Journal (IERJ)
Yulistia Devi
Universitas Islam Negeri Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : JOURNAL OF SCIENCE AND SOCIAL RESEARCH

 1 
PENGARUH EARNING POWER, LEVERAGE, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL Ramadhani, Alya; Nurlaili, Nurlaili; Devi, Yulistia
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 2 (2025): May 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i2.2956

Abstract

Abstract: The growing practice of earnings management by businesses, particularly those in the healthcare industry listed on the Indonesia Stock Exchange (IDX) for the 2022–2023 period, is what spurred this study. Financial reports may lose credibility as a result of this technique since the data presented no longer accurately depicts the state of the business. Earning power, leverage, and free cash flow are some of the characteristics that are thought to be the primary causes of earnings management. Nonetheless, institutional ownership is thought to be able to regulate the connection between these elements and earnings management strategies due to its substantial monitoring role. This study uses a quantitative technique and secondary data from the annual reports of 25 companies in the healthcare sector. The analysis techniques used are panel data regression and moderated regression analysis (MRA), both of which are made possible by the EViews 12 program. The results of the study show that free cash flow and earning power considerably deteriorate earnings management, whereas leverage greatly enhances it. Additionally, it has been shown that while institutional ownership can lessen the effect of free cash flow on earnings management, it is unable to lessen the influence of earning power and leverage. This research highlights how crucial institutional ownership is in regulating earnings management techniques, particularly in light of the post-pandemic economic recovery. Keyword: earnings management, earning power, free cash flow, institutional ownership, leverage. Abstrak: Meningkatnya praktik ini didasarkan pada manajemen laba perusahaan, termasuk perusahaan dengan terdaftar pada Bursa Efek Indonesia (BEI) antara tahun 2022 dan 2023. Praktik ini dapat mengurangi kredibilitas laporan keuangan karena informasi yang diberikan tidak mencerminkan keadaan sebenarnya perusahaan. Karena memiliki fungsi pengawasan yang kuat, kepemilikan institusional diperkirakan mampu memoderasi hubungan antara elemen-elemen tersebut dengan praktik manajemen laba. Di sisi lain, beberapa elemen, seperti kekuatan pendapatan, leverage, dan aliran kas bebas, dianggap sebagai pemicu utama munculnya manajemen laba. Pendekatan kuantitatif dipakai pada kajian ini, juga data sekunder dengan digunakan berasal dari laporan tahunan 25 perusahaan dalam bidng perawatan kesehatan. Analisis regresi moderat (MRA) dan regresi data panel dijalankan menggunakan program EViews 12. Perolehan kajian memerlihatkan bahwasanya kepemilikan institusional memoderasi dampak free cash flow pada manajemen laba, tetapi dampak earning power dan leverage sangat negatif. Hasil ini menunjukkan betapa pentingnya kepemilikan institusional dalam mengatur praktik manajemen laba, terutama dalam pemulihan ekonomi setelah pandemi. Kata kunci: earning power, free cash flow, kepemilikan institusional, leverage, manajemen laba.
Co-Authors , Budimansyah A. Aisyah, A. A. Zuliansyah A.Aisyah, A.Aisyah A.Zuliansyah Achi Rinaldi Adis Purnama Dewi Aftika, Sonia Agus Kurniawan Ahmad Genaro Aisyah, Andi Amalia, Putri Nur Amelia, Vinca Ammarsani, Muhammad Rizky Annisa Putri Lestari Ardian, Tiara Clarisa Arsanti, Dwi Aryazeta, Achmad Athariq Asriani Bramsyah Bramsyah Bramsyah, Bramsyah Budimansyah Budimansyah Budimansyah Cantika, Fadiya Puteri Citra Etika Desilia , Desilia Dewi, Adis Purnama Diah Mukminatul Diah Mukminatul Hasimi Diah Salsyarani Dimas Pratoma Dwi Wijayanti Eka Sariningsih Erin, Linda Erlin Kurniati Evi Ekawati Fabella, Nurhaliza Tri Fadila, Dila Faridzi, Muhammad Aldi Femei Purnamasari, Femei Fu'ad, Zainal Ghazi, Aflah Ghina Ulfa Saefurahman Ghina Ulfa Saefurrohman Ghina Ulfah Saefurrohma Ghina Ulfah Saefurrohman Hanif Hanif Hanif Hanif Herdi, Herdiyansah Herlina Kurniati Iftihanah, Lilis Hidayatul Iing Lukman Iis Rahayu Iis Safitri Iriawan, Olivia Anggraini Is Susanto Ismikarimah, Ismikarimah Isnaini, Khoirotun Kirana, Sari Kurniati, Erlin Linda Erin Linzani, Arniz Liya Ermawati Madnasir Madnasir Mardhiyah Hayati Mareta, Yesi Restia Marheni Marheni Meliana Agustin Moh Bahrudin Muhammad Aldi Faridzi Nafilah, Itsna Khoirunnawa Naurah Nazhifah Arramadani Novandri Ramadhan, Thaariq Novita Sari Nur Wahyu Ningsih Nurhalimah, Nia Nurhalimah Nurhaliza Tri Fabella Nurhayat, Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurlaili Nurlaili Okta Supriyaningsih oktavian, oki Putri Ratna Sari, Putri Ratna Putri, Alvena Adhina Rahmad Nur Wicaksono Rakhmat Rakhmat Ramadhan, Rudiansyah Dwi Ramadhani, Alya Rany Widyastuti Resa, Tja Alta Ristia Tri Ananda Rossi, Angelita Rudiansyah Dwi Ramadhan Ruslan Abdul Ghofur Saefurrohman, Ghina Ulfa Salih, Dana Taha Mohammed Salma, Isyfa Yulia Salma, Novi Qistina Sari, Sherly Etika Sari, Yetri Martika Septia Anggraeni Sherly Etika Sari Siska Yuli Anita SONIA AFTIKA Sugesti, Anggun Supaijo Supaijo Supaijo, Supaijo Susanto, Is Taufikurohman, Rizki Tiara Clarisa Ardian Tulus Suryanto Ulfah Saefurrohman, Ghina Ulfah, Ghina Vicky F Sanjaya Wahyuni, Dian Siti Wasril Purnawan Weny Rosilawati Windi Saputri, Ajeng Yuniar, Erika Zathu Restie Utamie Zhatu Restie Utamie