TINJAUAN LITERATUR SISTEMATIS TENTANG MOTIVASI, TEKNIK, DAN KONSEKUENSI MANAJEMEN LABA: SINTESIS RISET DAN PRAKTIK AKUNTANSI INTERNASIONAL - Tri Ayu Parwati; Elvira Luthan; Annisaa Rahman; Syahril Ali (Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir, 2026)
Earnings management is a complex phenomenon that affects the quality of financial reporting and economic decision-making. This study aims to identify and synthesize the motivations, techniques, and consequences of earnings management based on international accounting literature published between 2020 and 2025. A systematic literature review using the PRISMA protocol was conducted on 309 articles retrieved from five databases, which were subsequently screened to obtain 50 high-quality articles for analysis through narrative synthesis and thematic categorization. The findings indicate that the motivations for earnings management have evolved from competitive pressures and capital structure considerations toward ESG sustainability issues and responses to systemic crises, including the COVID-19 pandemic. Manipulation techniques have shifted from traditional accrual-based methods toward more complex forms of real earnings management. The consequences include declining market valuation, distorted financial stability, and changes in investor perceptions of earnings quality. Corporate governance and board gender diversity act as significant moderators. The study recommends strengthening ESG-based oversight, utilizing machine learning, and reforming regulations to enhance transparency and accountability. Manajemen laba merupakan fenomena kompleks yang memengaruhi kualitas pelaporan keuangan dan pengambilan keputusan ekonomi. Penelitian ini bertujuan mengidentifikasi dan mensintesis motivasi, teknik, serta konsekuensi manajemen laba berdasarkan literatur akuntansi internasional periode 2020–2025. Metode yang digunakan adalah systematic literature review dengan protokol PRISMA terhadap 309 artikel dari lima basis data, yang diseleksi menjadi 50 artikel berkualitas untuk dianalisis melalui sintesis naratif dan kategorisasi tematik. Hasil penelitian menunjukkan bahwa motivasi manajemen laba berkembang dari tekanan kompetisi dan struktur modal menuju isu keberlanjutan ESG serta respons terhadap krisis sistemik, termasuk pandemi COVID-19. Teknik manipulasi bergeser dari metode berbasis akrual menuju real earnings management yang lebih kompleks. Konsekuensinya meliputi penurunan valuasi pasar, distorsi stabilitas keuangan, dan perubahan persepsi investor terhadap kualitas laba. Tata kelola perusahaan dan keberagaman gender dewan berperan sebagai moderator. Penelitian merekomendasikan penguatan pengawasan berbasis ESG, pemanfaatan machine learning, serta reformasi regulasi untuk meningkatkan transparansi dan akuntabilitas.