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All Journal Buletin Studi Ekonomi Juara: Jurnal Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Widya Akuntansi dan Keuangan International Journal of Education, Social Studies, And Management (IJESSM) Synergy and Society Service Journal Research of Accounting
Komang Fridagustina Adnantara
Universitas Triatma Mulya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Effect of Other Comprehensive Income, Leverage, and Profitability on Profit Management in LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2020-2023 Period Juliantari, Ni Luh Manik; Adnantara, Komang Fridagustina; Adi, I Ketut Yudana
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.829

Abstract

The main objective of this study is to analyze the effect of other comprehensive income, leverage and profitability on earnings management in LQ45 index companies listed on the IDX for the 2020-2023 period. The research method used is quantitative, with a sample of 96 companies. The results of the study indicate that other comprehensive income and leverage do not have a partial effect on earnings management. While profitability has a positive effect on earnings management. This shows that the higher the profitability, the higher the level of opportunity for managers to practice earnings management. The variables other comprehensive income, leverage and profitability simultaneously affect earnings management.
The Effect of Other Comprehensive Income, Leverage, and Profitability on Profit Management in LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2020-2023 Period Juliantari, Ni Luh Manik; Adnantara, Komang Fridagustina; Adi, I Ketut Yudana
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.829

Abstract

The main objective of this study is to analyze the effect of other comprehensive income, leverage and profitability on earnings management in LQ45 index companies listed on the IDX for the 2020-2023 period. The research method used is quantitative, with a sample of 96 companies. The results of the study indicate that other comprehensive income and leverage do not have a partial effect on earnings management. While profitability has a positive effect on earnings management. This shows that the higher the profitability, the higher the level of opportunity for managers to practice earnings management. The variables other comprehensive income, leverage and profitability simultaneously affect earnings management.
Co-Authors Adi, I Ketut Yudana Anastasia Ni Made Natalina Dewa Ayu Nyoman Yogi Linggasari Dewi, Ni Nyoman Sri Rahayu Trisna Gde Herry Sugiarto Asana Irmawati Juliantari, Ni Luh Manik Khisya Wulandari Komang Krishna Yogantara Laras Oktaviani Made Yudi Darmita Ni Komang Sariasih Ni Luh Putu Juliana Asih Ikaraini Ni Luh Sili Antari Ni Made Ernila Junipisa Ni Made Yuliana Yunita Ni Nyoman Sri Rahayu Trisna Dewi Ni Putu Dila Ristya Rahayu Ni Putu Intan Eka Sari Putu Ayu Putri Padmini Tiara Kusuma Dewi Tiara Kusuma Dewi Wahyu Agustini