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All Journal Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Jurnal Aplikasi Akuntansi Jurnal Pendidikan dan Konseling Jurnal Bisnis Dan Kajian Strategi Manajemen Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ekonomika dan Bisnis Akuntansi'45 Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Perbankan (JUMPA) Regress: Journal of Economics & Management TOFEDU: The Future of Education Journal Jurnal Abdimas Independen Jurnal Ekonomika dan Bisnis Jurnal Ilmiah Akuntansi Jurnal Ilmiah Ekonomi Terpadu
Linda Rahmazaniati
Universitas Teuku Umar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Earnings Power dan Leverage Terhadap Manajemen Laba Pada Perusahaan Subsektor Makanan dan Minuman Kiki Wahyuda; Cut Sri Firman Hastuti; Cut Widy Aulia Putri; Linda Rahmazaniati; Said Mahdani
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 2 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i2.16007

Abstract

This study examines whether earnings power and leverage explain earnings management among food and beverage issuers listed on the Indonesia Stock Exchange during 2020-2024. An explanatory quantitative design was applied using annual financial statements obtained from the official IDX database. Purposive selection produced 33 eligible firms and 165 firm-year observations. Earnings management was estimated through discretionary accruals under the Modified Jones Model, while earnings power and leverage were represented by return on assets and the debt-to-equity ratio, respectively. The data were evaluated using descriptive statistics, classical assumption diagnostics, multiple linear regression, partial and simultaneous significance tests, and the coefficient of determination. The results show that earnings power has a positive and statistically significant association with earnings management (B = 0.059; p = 0.039). Leverage has a negative coefficient but is not statistically significant at the five-percent level (B = -0.011; p = 0.085). The regression model is jointly significant (F = 4.947; p = 0.008), although its explanatory contribution is limited. These findings indicate that profitability-related incentives are more relevant than debt intensity in explaining earnings-management practices within the observed sector.
Co-Authors Abrar Amri Abrar Amri Azmir Gani Cici Darmayanti Cut Sri Firman Hastuti Cut Sri Firman Hastuti Cut Widy Aulia Putri Dara Angreka Soufian DEWI SARTIKA Fatmayanti Fatmayanti Fira Safira Fitri Fitrian Rizky Hastuti, Felda Ika Rahmadani Intassar Husen, Tamitha Julita Julita Kiki Wahyuda Lili Affrida Lilis Marlina Lusi Karmila MARLINA, LILIS Maulidasari, Cut Devi Maulina Rina Maulina, Rina Putri Usiyani Riana Desi Ridha, Ainul Rimal Mahdani Rina Maulina Riyan Arfansyah S, Maulidin Said Mahdani Samsidar Samsidar Sari Maulida Vonna Selvida Selvida Siti Rahma Putri SOUFYAN, DARA ANGREKA Sovia Maharani TAMITHA INTASSAR HUSEN Wulandari Merisa