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All Journal MDP Student Conference RISK : Jurnal Riset Bisnis dan Ekonomi
Sadzili, Rohan As
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

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Pengaruh Profitabilitas pada Manajemen Laba Sektor Real Estate 2021-2022 Sadzili, Rohan As; Suhartini, Dwi
MDP Student Conference Vol 4 No 2 (2025): The 4th MDP Student Conference 2025
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v4i1.11178

Abstract

This study aims to analyse the effect of profitability on earnings management in the real estate and property sector in Indonesia during the 2021-2022 period. Using a quantitative method with a sample of 100 companies listed on the Indonesia Stock Exchange (IDX), this study measures earnings management through discretionary accruals with the Jones Modified model, while profitability is measured using Return on Assets (ROA). Hypothesis testing results show that profitability has no significant effect on earnings management, although 68% of companies engage in the practice. Descriptive analysis reveals extreme variations in earnings management, while profitability is relatively stable. Based on Agency Theory, conflict of interest between management and shareholders and information asymmetry are the dominant factors. The implications of the study emphasise the importance of close supervision, improved corporate governance, and transparency of financial statements to reduce the risk of manipulation. The findings provide insights for regulators and stakeholders in optimising sectoral accounting policies.
Earnings Management in Property Companies Seen from Financial and Control Factors Sadzili, Rohan As; Suhartini, Dwi
RISK : Jurnal Riset Bisnis dan Ekonomi Vol. 6 No. 1 (2025): Mei 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/risk.v6i1.6358

Abstract

This study analyzed financial distress, cash holdings, profitability, and internal control’s moderating role on earnings management in Indonesian property/real estate firms (2019–2023). Utilizing secondary data from 21 IDX-listed companies, variables were measured via Debt Service Coverage Ratio (financial distress), cash-to-assets ratio (cash holdings), Return on Assets (profitability), Modified Jones Model (earnings management), and an aggregate loss dummy (internal control). Moderated regression analysis (SPSS 28.0) showed: (1) Financial distress and cash holdings negatively impacted earnings management, while profitability increased it; (2) Internal control moderated only financial distress, with no effect on cash holdings or profitability. Financial distress incentivizes earnings manipulation, whereas strong liquidity and profitability deter such practices. Internal control mitigates distress-related risks but lacks efficacy in liquidity/performance contexts. These findings highlight the necessity of robust governance and transparent reporting, especially for financially distressed firms, to reduce opportunistic accounting. Regulators should prioritize oversight mechanisms targeting financial distress, while acknowledging liquidity and profitability as natural safeguards. The study advances understanding of internal control’s conditional role, offering actionable insights for policymakers and corporate leaders in high-risk sectors. Future research should explore sector-specific external factors (e.g., market volatility) to refine governance frameworks.
Co-Authors Dwi Suhartini