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All Journal Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
Choirunisa, Reza Asti
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Economics, Econometrics & Finance

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Pengaruh Struktur Keuangan Terhadap Manajemen Laba Perusahaan Manufaktur Tahun 2019-2023 Imron, Annisa Rahmadiani; Pratiwi, Azizah Inas; Nisa, Syafira Enggar Khoirul; Khoirul, Muhammad Fauzi; Fatihah, Safanella Fildza; Choirunisa, Reza Asti
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 3 No. 2 (2025)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v3i2.473

Abstract

Earnings management is a practice frequently carried out by companies to influence financial statements according to certain goals, such as enhancing financial image or avoiding tax regulations. The financial structure of a company, including liquidity, leverage, capital intensity, and firm size, may play a role in influencing such earnings management practices. This study aims to analyze the effect of financial structure on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019–2023. The data used are secondary data obtained from financial reports of companies listed on the IDX. The study employs purposive sampling, selecting 55 companies from a total of 171 companies listed, meeting specific criteria, and 260 data points were selected for analysis over the five-year study period. The results of the study indicate that liquidity, leverage, and firm size do not have an impact on earnings management, while capital intensity has a negative effect on earnings management in manufacturing companies.
Pengaruh Struktur Keuangan terhadap Manajemen Laba Perusahaan Manufaktur Tahun 2019-2023 Sadewo, Annisa Rahmadiani; Pratiwi, Azizah Inas; Fatihah, Safanella Fildza; Khoirul Mz, Muhammad Fauzi; Choirunisa, Reza Asti; Nisa, Syafira Enggar Khoirul
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 3 No. 3 (2025)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v3i3.498

Abstract

To change financial statements for certain purposes, such as improving financial image or avoiding tax regulations, companies often use earnings management. The financial structure of a company, including its liquidity, leverage, capital intensity, and size, can affect this earnings management practice. The purpose of this study is to evaluate the relationship between financial structure and earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. This study uses secondary data obtained from the financial statements of companies listed on the IDX; 55 companies out of 171 companies meet certain criteria, and 260 data are obtained from the financial statements of these companies. The results of the study indicate that capital intensity has a negative effect on earnings management in manufacturing companies; liquidity, leverage, and company size do not affect earnings management.
Co-Authors Fatihah, Safanella Fildza Imron, Annisa Rahmadiani Khoirul Mz, Muhammad Fauzi Khoirul, Muhammad Fauzi Nisa, Syafira Enggar Khoirul Pratiwi, Azizah Inas Sadewo, Annisa Rahmadiani