Article Per Year (5 Year)
p-Index From 2021 - 2026
4.019
P-Index
This Author published in this journals
All Journal Jurnal Dimensi EQUILIBIRIA Measurement : Jurnal Akuntansi Minda Baharu JURNAL LENTERA BISNIS Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Economics and Sustainable Development JSMA (Jurnal Sains Manajemen dan Akuntansi) BENING Enrichment : Journal of Management Jurnal Pengabdian kepada Masyarakat Nusantara Journal Economic and Strategy (JES) Jurnal Manajemen dan Perbankan (JUMPA) Postgraduate Management Journal Nanggroe: Journal Of Scholarly Service Jurnal Ilmu Pekerjaan Sosial Nanggroe: Journal of Scholarly Service Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Socius: Social Sciences Research Journal GEMBIRA (Pengabdian Kepada Masyarakat) Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial
Cahyo Budi Santoso
Universitas Harapan Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 2   3   4   5   6 
Determinants of Earnings Management: A Study in Indonesia’s Property and Real Estate Sector Muhammad Afissunani; Agung Nurmansyah; Cahyo Budi Santoso
Jurnal Manajemen dan Perbankan (JUMPA) Vol 12 No 3 (2025): Jurnal Manajemen dan Perbankan (JUMPA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Y.A.I - Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jumpa.v12i3.852

Abstract

This study aims to analyze the influence of profitability, firm size, firm growth, and corporate governance on earnings management among property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The study focuses on the property and real estate sector, which tends to receive less attention in prior research even though it has shown several indications of earnings manipulation in practice. Using a purposive sampling method, 57 companies were selected as the research sample, and data were analyzed using multiple linear regression with SPSS software. The results show that profitability, firm growth, and corporate governance positively and significantly affect earnings management, while firm size has a negative and significant effect. Simultaneous testing confirms that all four variables collectively influence earnings management. These findings deepen the understanding of how firm characteristics and governance mechanisms shape financial reporting behavior. Practically, the results suggest that regulators, investors, and company management should enhance oversight and transparency to reduce the likelihood of earnings manipulation. Abstrak - Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, pertumbuhan perusahaan, dan corporate governance terhadap manajemen laba pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2019-2024. Penelitian ini berfokus pada sektor properti dan real estate yang selama ini masih jarang dikaji, meskipun di lapangan sering ditemukan indikasi praktik manipulasi laba. Sampel penelitian diperoleh melalui metode purposive sampling dengan total 57 perusahaan, dan data dianalisis menggunakan regresi linier berganda melalui bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa profitabilitas, pertumbuhan perusahaan, dan corporate governance berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan ukuran perusahaan berpengaruh negatif dan signifikan. Uji simultan membuktikan bahwa keempat variabel tersebut secara bersama-sama berpengaruh signifikan terhadap manajemen laba. Temuan ini memberikan pemahaman yang lebih jelas mengenai bagaimana karakteristik perusahaan dan mekanisme tata kelola memengaruhi perilaku pelaporan keuangan. Secara praktis, hasil penelitian menunjukkan pentingnya peningkatan pengawasan dan transparansi oleh regulator, investor, maupun pihak manajemen untuk meminimalkan potensi manipulasi laporan keuangan.
Co-Authors Ade Isyana Hairunnisah Agung Nurmansyah Ahmad Gamal Aminudin Hadi, Moch Aminudin Hadi, Moch. Aprilia Merisca aprilia, indah Artika Wina Fitriani Asma, Nurul azhara, shaila mayang Aznedra Aznedra Benny Krisbiantoro Catur Fatchu Ukhriyawati CNAWP, Rizal Perlambang Damanik, Okta Dianningsih Dianningsih Durnila, Kristiana Firdaus Hamta, Firdaus Giovanny Bangun Kristianto Haironi, Rita Hamdany, Mohammad Azharie Hamidah Armaini Hati, Ravika Permata Ikhlash, Muhammad Istingirum, Rr Farida Istiningrum, Rr.Farida Jayana Salesti, Jayana Julianda, Dedi Taufik Kholifah, Mefi Krisbiantoro, Benny Kristanto, Barlian Laksniyunita, Wanda Larasati Ning Fauziah Lestari, Eko Budi lstiningrum, Rr. Farida Mika Tri Kumala Swandari, Mika Tri Kumala Moko, Wahyu Ari Sudiat Muhammad Afissunani Nur Habibah Pasaribu Oktavianti Prihartanti, Wiwik Prilosadoso, Basnendar Herry Putri, Diannike putri, nina novitasari eka Putro, Agung Cahyo Ravika Permata Hati RAVIKA PERMATA HATI Rika Purwani Rinaldi, Benny Rismaldi Revi Rohana Marito Pasaribu Salsa Bila Arsyad Samodra, Galih Shafiq, Dhio Siregar, Ramadhon Sitompul, Gabriel Amadeus Situmorang, Arman Sri Mulyati Sriwati Sriwati Sugeng Sugeng Syafruddi Syafruddin Syahril Effendi Syaifullah MS Syuaib, Mustaqim Thalib, Najdah Untung Subagyo Wahdati, Mefrina Wahyu Wardianti, Adhani