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Nurul Izzah
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THE EFFECT OF LENDERS, QUICK RATIO, AND NPM ON PROFIT MANAGEMENT IN THE FOOD AND BEVERAGE SUB-SECTOR 2021-2024 Syukur Niaman Telaumbanua; Nurul Izzah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER - ON PROGRESS
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1379

Abstract

This study aims to analyze the effect of Long Term Debt to Equity Ratio (LTDER), Quick Ratio (QR), and Net Profit Margin (NPM) on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Earnings management also fluctuated and tended to show negative values. The results of partial hypothesis testing (t-test) indicate that LTDER, Quick Ratio, and NPM have no significant effect on earnings management. The simultaneous test (F-test) also shows that the three independent variables together have no significant effect on earnings management. The coefficient of determination (R²) is 5.6%, which means that only a small portion of earnings management variation can be explained by LTDER, Quick Ratio, and NPM, while the remaining is influenced by other factors outside this study. Thus, it can be concluded that LTDER, Quick Ratio, and NPM are not the main determinants of earnings management practices in food and beverage sub-sector companies listed on the IDX for the period 2021–2024.
Co-Authors Ade Amalia Agung Brastama Putra Ahmad Faizi Ahmad Landong Ahmad Sani Al Qadri, Muhammad Andi Muhammad Nur Hidayat Andri Soemitra Andri Soemitra Andrian Nanda Saputra Anis Ainuril Magfiroh Asri Barokatul Jannah Chandra Widiatni Pramita Cynthia Widya Lestari Desty Roodiah Elok Dwi Vidiyastutik Fajar Syaiful Akbar fetri Mulia Sari Habliansyah Harahap, Muhammad Ikhsan Henni Febriawati Humairah Alfatah Ibnu Ali Irnesti Daeli Jihan Moulida Mira Pitaloka Mirando Juney Prayogo Misnar Mohamad Fa’is Dwi Prasetyo Mohammad Gayuh Pratama Mohammad Iskak Elly Muhammad Ananda Giovanny R Muhammad Hafidz, Muhammad Muhammad Najib Kasim Muhammad Nur Ihsan Muhammad Rifaldi Muhammad Sugianto Novi Yusliani Nur Rani Alham Oktavia, Desi Puti Tsabita Najwa Arief Raden Mohamad Herdian Bhakti Rasyimah Rasyimah Rifky Ismal Riska Yanuarti Risma Fizzia Mutia Rizkyta, Atadya Putri Safyanti Safyanti Sandi Tri Nugroho Selma Karomi Shafira Siti Mutiah Siti Rofiah Sri Wahyuni Sri Widayati Suci Juliana Syukur Niaman Telaumbanua TISNAWATI M.Kep Tiwi Agustin Vera Firdaus Wahdini Syapriati Wahyuddin Saputra Wati, Nopia Wulan Maulidatun Nisa Wulanda, Wulanda Yuwita, Nurma Zuhrinal M. Nawawi