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Wijaya, Herman
Universitas Hamzanwadi
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Pengaruh Leverage, Profitabilitas dan Struktur Modal Terhadap Manajemen Laba: Pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di BEI Periode 2019-2023 Herman Wijaya; Media Listiana Rahayu
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1471

Abstract

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.
PENDAMPINGAN PENULISAN ARTIKEL ILMIAH MENUJU JURNAL BEREPUTASI NASIONAL BAGI MAHASISWA Al Pansori, Muh. Jelani; Nursaly, Baiq Rismarini; Wijaya, Herman; Irfan, Moh.
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 3 (2025): Devote : Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i3.4596

Abstract

This Community Service Program (PkM) aimed to enhance the ability of final-year students of the Faculty of Language, Arts, and Humanities, Hamzanwadi University, in writing scientific articles eligible for publication in nationally accredited journals. The main problems encountered by students included low reading interest, lack of self-confidence, limited mastery of research theory and methodology, and insufficient academic writing skills, which hindered them from transforming their theses into publishable articles. The implementation was designed in three stages. First, the preparation stage involved participant selection, needs assessment, and scheduling. Second, the technical training stage was conducted through workshops and writing clinics, covering article structure, academic language use, abstract and conclusion writing, reference management with Mendeley, and manuscript editing using Grammarly. Participants were also introduced to publication ethics, particularly issues of plagiarism. Third, the intensive mentoring stage provided personal guidance from lecturers and senior student assistants to revise and finalize manuscripts for submission to national journals. The results indicated that intensive mentoring was effective in improving students’ academic writing skills. Students gained a better understanding of article structure, enhanced their ability to use academic language, mastered citation techniques, and developed skills in manuscript editing. Thus, this program not only addressed students’ difficulties in article writing but also produced tangible outputs in the form of publishable articles and a training module that can be utilized sustainably.
Co-Authors Al Pansori, Muh. Jelani Alfianti, Zaifa Andayani Andayani Apriliyanti Aswasulasikin Atiaturrahmaniah Atiaturrahmaniah Baiq Rismarini Nursaly, Baiq Rismarini Bambang Sopian Burhanudin Citra Hervina Wulandari Deby Safitri Nur Rahmah Delly Maulana Denny Putri Hapsari Dermawan, Fajar Dukha Yunitasari Eko Suhartono Eli Marnawati Ernawati, Titin Eryani, Reni Nur Fakihuddin, Lalu Farhimni Fatmawati Fatmawati Fatoni, Islahudin Fikri, Zul Gani, Ramlah H. A Gani, Ramlah H. A. Gani, Ramlah H.A. H. Gani, Ramlah H.A. Gani, Ramlah H.A. Gani, Ramlah. H.A., Ramlah Hairul Anam Hurnia Pebriana Irfan, Moh. Islahuddin Khirjan Nahdi Kodriyah Kuswanto, Heri Lalu Mas’ud Linda Utami M Arsyad M. Adib Nazri M. Arsyad M. Marzuki MARIA BINTANG Mas'ud, Lalu Media Listiana Rahayu Mijani Rahman, Mijani Muh. Irfan Muh. Jaelani Al Pansori Muh. Taufiq Muhammad Ardian Muhammad Ardian, Muhammad Muhammad Irfan Muhammad Kamil Nailufaroh, Lulu Negara, Dwi Surya Nitimiharjo, Helmi Novita Andriani Nugraheni Eko Wardani Nunung Supratmi Nunung Supratmi Nurdin Nurdin Nurdin Nurdin Nurdin Nurhadianti Pahruddin Rahadi, Irwan Ramdhani, Sandy Ramlah Gani Ramlah H A. Gani Ramlah H. A Gani Ramlah H. A. Gani Ramlah H. A. Gani Ramlah H. Gani Ramlah H.A Gani Ramlah H.A Gani Ramlah H.A. Gani Ramlah H.A. Gani Ratu Erlina Gentari Safira, Hasna Samsul Lutfi Siti Zulhijjah Suhartiwi, Suhartiwi Supratmi, Nunung Taufiq, Muh Taufiq, Muh. Titin Ernawati Titin Ernwati Tititn Ernawati Umdiana, Nana Usuludin Usuludin Wartini, Laila Sufi Wartini, Laila Sufi Wiwin Arifin Zainul Muttaqin Zul Fikri