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All Journal Bussman Journal : Indonesian Journal of Business and Management JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Phonologie : Journal of Language and Literature Journal of Economics and Management Technologies
Dg Macenning, A. Reski Almaida
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Journal of Economics and Management Technologies

 1 
The Influence of Profitability and Company Growth on Earnings Management in The Consumer Goods Industry Sector Jumliana; Yusdiman; Dg Macenning, A. Reski Almaida
Journal of Economics and Management Technologies Vol. 1 No. 1 (2025): Journal of Economics and Management Technologies
Publisher : Candela Edutech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63288/jemtech.v1i1.4

Abstract

Objectives - This study aims to identify the influence of Return on Assets (ROA), Return on Equity (ROE), and Company Growth on Earnings Management in the Consumer Goods Industry sector, specifically in the Cosmetics and Household Needs sub-sector listed on the Indonesia Stock Exchange. Methods - The analysis methods employed include descriptive analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing (both partial and simultaneous), and the coefficient of determination test (R²). The results - Return on Assets (ROA) has a direct positive and significant effect on Earnings Management, with a significance level of 0.021. Return on Equity (ROE) also has a direct positive and significant effect on Earnings Management, with a significance level of 0.001. Company Growth likewise has a positive and significant effect on Earnings Management, with a significance level of 0.046, which is less than 0.05. Furthermore, ROA, ROE, and Company Growth simultaneously have a positive and significant effect on Earnings Management, with a significance level of 0.001.
Co-Authors Burhamzah, Muftihaturrahmah Burhamzah, Rahmat Indri Iswardhani Jumliana Nur Fadilah Ayu Sandira Sarah, Nulthazam Sri Astuti Nasir Yusdiman