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Journal : MDP Student Conference

Pengaruh Profitabilitas pada Manajemen Laba Sektor Real Estate 2021-2022 Sadzili, Rohan As; Suhartini, Dwi
MDP Student Conference Vol 4 No 2 (2025): The 4th MDP Student Conference 2025
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v4i1.11178

Abstract

This study aims to analyse the effect of profitability on earnings management in the real estate and property sector in Indonesia during the 2021-2022 period. Using a quantitative method with a sample of 100 companies listed on the Indonesia Stock Exchange (IDX), this study measures earnings management through discretionary accruals with the Jones Modified model, while profitability is measured using Return on Assets (ROA). Hypothesis testing results show that profitability has no significant effect on earnings management, although 68% of companies engage in the practice. Descriptive analysis reveals extreme variations in earnings management, while profitability is relatively stable. Based on Agency Theory, conflict of interest between management and shareholders and information asymmetry are the dominant factors. The implications of the study emphasise the importance of close supervision, improved corporate governance, and transparency of financial statements to reduce the risk of manipulation. The findings provide insights for regulators and stakeholders in optimising sectoral accounting policies.
Co-Authors Agcristina Collia Agata Agnesica Vania Hanaya, Sharon Agung Mersia Mahendradata Ainin Azhari Alif Faruqi Febri Yanto Alifiah Wulansari Mustofa Amanda Elsa Vionora Pitoyo Amirudin, Salsabila Ratna Dilla Anisa Frieda Aprilia Eka Tristanto Aprillia Kartika Apsari Ardhian Renanta, Jefta Ardia Safira Ardilla, Alfin Arnes, Arnesti Aulia Salsabilla Astrini Aning Widoretno Astrini Aning Widoretno Ayub Binsar Tamado Azmiyanti, Rizdina Budiwitjaksono, Gideon Setyo Danurwenda, Raihan Devi Pertiwi Ananda Putri Dhani Ichsanuddin Diza Dianeke Budi Prabowo Eko Riadi Elok Oktavia Widhawati Else Nur Fitriana Endah Susilowati Erna Sulistyowati Eza Putri Madyansyah Fajar Nugroho Fajar Syaiful Akbar Farah Anissa Ilmi Faustine Stella Gratia Hapan Febrianti, Lavida Melia Fiola Dwi Anggraeni Firmansyah, Riski Gabriela Mony, Trice Febrinda Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Gandini, Aulia Gunawan, Alvien Gusti Dian Prayogi Hasanah, Faidatul Hendy Yatindra Abimanyu Hero Priono Hero Priono Hero Priono Icasania Septentia Icasania Septentia Ika Widya Rahmadhani Ilvia Azhari Indrawati Yuhertiana Invony Dwi Aprilisanda Iqbal, M Choirul Ira Megasyara Javelin Auffadiina Jaya Frediyanto Jofita Meida Kadariyanty Jofita Meida Kadariyanty, Jofita Meida Josephine Renata Purwaningrum Julianto Harsono, Eddy Kamisutara, Made Kevin Pratama Nugraha Kurniawati, Ervinda Dwi Kusumawardhani, Indira LINA DWI MAYASARI Lina Dwi Mayasari Lukito, Ainun Rahmawati Luluk Musfiroh Luluk Musfiroh Mahendradata, Agung Mersia Manalu, Wahyu Christian Marbun, Ruth Stephany Margha Rettha Ayu Chornelia Maria Kumalasari Maria Kumalasari Mashudi, Djohan Mayasari, Eka Meda Valentina Cesarie Medysta Yurike Vira Priyono Mohamed, Nafsiah Muhammad Irhas Effendi, Muhammad Irhas Muhammad Itsar Muhammad Nugraha Eka Wardana Muryani, Endang Musfiroh, Luluk Mustofa, Alifiah Wulansari nadila, julinda putri Ni Putu Andini Saraswati Nicholas Danendra Pratama Nicky Gervinda Putri Nila Oktavia Isnaini Oktabilla Timoriawan, Shanella Panggabean, Angelita Kracibaya Nauli Pawitra, Dyah Ayu Kanina Pertiwi, Siska Puspa Prabowo, Diza Dianeke Budi Prajna Shafira Paramitha Pratiwi, Yanna Eka Purwaningrum, Josephine Renata Putri Arimbi Nuritasari Putri, Monika Indah Cahyani Putri, Silvani Putrila Maya Jannata Rachmadhani, Susy Rachman Halim Yustiyawan Ramadhan, Muhammad Alriansyah Rejeki Nurhidayati Resnamurti, Dhanang Ria Sandra Alimbudiono, Ria Sandra Riadi, Eko Rida Perwita Sari Rizdina Azmiyanti Sadzili, Rohan As Salsabila, Aina Thusamma Salsabila, Zahrah Zain Salwa Aqmarina Izzati Septa Dinda Alfia, Famia Shafira Gusti Permata Sari Sinaga, Rony Arjuna Soeparlan Pranoto Soeparlan Pranoto, Soeparlan Sofie Yunida Putri Sukma Halimatus Sa'diyah Sulistiana, Heny Talitha Nabilah Putri Tamadoy Thamrin Tamadoy Thamrin Tannar, Oryza Tannar, Oryza Tele, Mario Ferdinandus Tia Mahrurotul Fikriyah Tiaramurti, Galuh Tituk Diah Widajantie Tony Agusta Tutik Winarsih Veny Mufidatus Saffanah Vincensia Rena Dirapuspita Vindi Pronika Sytia Putri Wahyuningsih, Desi Tri Wardana, Muhammad Nugraha Eka Widajantie, Tituk Diah Widoretno, Astrini Aning Wijaya, Sugianto Wiwik Handayani Yosafat Chrizar Ratu Nagari Yunida Putri, Sofie Yuningsih Yuningsih Yuniningsih Yuniningsih Zahirah, Aishwarya Shafa