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Journal : International Journal of Business, Technology, and Organizational Behavior (IJBTOB)

Factors Affecting Earning Management Miftah, Munasiron; Daffa, Muhammad; Supriadi, Yudi Nur
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 5 No. 1 (2025): April | International Journal of Business, Technology and Organizational Behavi
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v5i1.365

Abstract

This study aims to examine the factors that affect profit management practices in 49 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach by utilizing secondary data in the form of annual company reports. The analysis was carried out using the Fixed Effect Model (FEM) on the regression of panel data processed through STATA version 17 software. The results of testing and analysis show that financial distress has a negative effect on profit management, while leverage has a positive influence, while company size has no significant influence on profit management.
Co-Authors Aang Saeful Milah Achwan, Achwan Agung, Dimas Agus Himmawan Utomo Ahmad Nurkhin Ahmad Rizki, Ahmad Aidil Amri, Muhammad Albar, Ibnu Ananda Fachrul, Nidya Anas Hidayat, Anas Anggara, Indra Anisatur, Rifka Anta Maulana, Achmad Anugraeni, Devitasari Ariyanto Ariyanto Arwansyah , Rifki Astri, Jasya Attala, Ceiza Avrilla, Syafina Nadya Aziz, Riyan Abdul Aziza, Maghfira Nur Azmi, Rifka Nur Azzahra, Nirwana Putri Badrussalam, Robbani Bela Amelia, Cindy Chairunisa, Nabila Dian Chasanah, Munifatul Desta, Nabila Dewi Lestari, Erna Djutalov, Roeslan Dony, Ahmad Rama Dwi Cahyani, Gita Dwi, Dela Dyah Purnamasari Edwar, Ferry Ekayuliana, Arifia Endro Wasito, Endro Eni Dwi Wardihani, Eni Dwi Erwan Efendi Fajariani, Ratna Fajriah, Yesa Farhamzah Fasha, Nadia Fauzan Azhima, Muhammad Ferdian Putra, Verry Feriadi, Indra Fitri Wijayanti Hadi Prayitno, Hadi Hadis Turmudi Hariandja, Andy Martahan Andreas Helmy Helmy, Helmy Heri Santoso Hutama Arif Bramantyo I, Suhendi Ina Sholihah Widiati, Ina Sholihah Joenianto, Heroe Kamil, Fabhian Aliy Rajaie Kamil, Izzan Khairul Anwar, Rizki Khansa, Syafinka Khesa Rhafi, Muhammad Kurnia Prima Putra Kurniawan, Twojar Shahirul Lashwaty, Nina Dewi Leanna Vidya Yovita Liong Ghozaly, Muhammad Miftah, Munasiron Mudrikah, Halimatul Mustika, Rasyidah Nadia Sigi Prameswari Nazwa Fatimah, Adinda Novrihaedi, Dziad Nurmutia, Syahreen Pratama, Fauzan Putu Reza Pratama, I Rafian Syafiq, Fawwaz Raihan Raihan, Raihan Ranlam Hidayat, Adi Rija, Muhammad Rizki Ramadhani Rois, Ibnu Rubieanti, Yuni Salam, Muhammad Abrar Haq Salsabila Shabirah, Farsya Sanjaya, Shendy Saputra, Aril Sarono Widodo, Sarono Septiana Dwiputri Maharani Septiandi, Ade Simbolon, Cahaya Solahudin Suhendi Irawan Sumadi Sumardiyono Sumardiyono Syafi'i, Dyan Tasha Kurnia, Shahnaz Taufiq Yulianto Tody Ariefianto Wibowo Tri Prasetyo Umami, Lutfa Wedadjati, Ratna Sesotya Wiwik Andriani Yamtana Yamtana, Yamtana Yasmine, Amalia YUDI NUR SUPRIADI Yuliana, Lutfi Zahira Umar, Nuur Zakaria, Rais Athfal Zurnan Alfian