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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
Azizah Inas Pratiwi
Universitas Muhammadiyah Surakarta
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Pertumbuhan Ekonomi, Suku Bunga dan Inflasi Terhadap Harga Saham Perusahaan Manufaktur di Indonesia Tahun 2021-2023 Azizah Inas Pratiwi; Sri Murwanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.11348

Abstract

This study aims to analyze the effect of economic growth, interest rates, and inflation on the stock prices of manufacturing companies in Indonesia from 2021 to 2023. The methodology used in this study is a quantitative approach utilizing secondary data in the form of annual financial reports of companies obtained from the official website of the Indonesia Stock Exchange (IDX) as well as other supporting sources. The sample selection in this study was carried out using a random sampling method, and the analysis was conducted using SPSS software. The results of the study indicate that economic growth and interest rates have a significant effect on stock prices, thus H1 and H2 are accepted; conversely, inflation does not have a significant effect on stock prices,so H3 is rejected
Pengaruh Struktur Keuangan Terhadap Manajemen Laba Perusahaan Manufaktur Tahun 2019-2023 Annisa Rahmadiani Imron; Azizah Inas Pratiwi; Syafira Enggar Khoirul Nisa; Muhammad Fauzi Khoirul; Safanella Fildza Fatihah; Reza Asti Choirunisa
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 Annisa Rahmadiani Sadewo; Azizah Inas Pratiwi; Safanella Fildza Fatihah; Muhammad Fauzi Khoirul Mz; Reza Asti Choirunisa; Syafira Enggar Khoirul Nisa
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 Annisa Rahmadiani Imron Annisa Rahmadiani Sadewo Muhammad Fauzi Khoirul Muhammad Fauzi Khoirul Mz Reza Asti Choirunisa Safanella Fildza Fatihah Sri Murwanti Syafira Enggar Khoirul Nisa