International Journal of Business, Technology, and Organizational Behavior (IJBTOB)
Vol. 5 No. 1 (2025): April | International Journal of Business, Technology and Organizational Behavi

Factors Affecting Earning Management

Miftah, Munasiron (Unknown)
Daffa, Muhammad (Unknown)
Supriadi, Yudi Nur (Unknown)

Article Info

Publish Date
30 Apr 2025

Abstract

This study aims to examine the factors that affect profit management practices in 49 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach by utilizing secondary data in the form of annual company reports. The analysis was carried out using the Fixed Effect Model (FEM) on the regression of panel data processed through STATA version 17 software. The results of testing and analysis show that financial distress has a negative effect on profit management, while leverage has a positive influence, while company size has no significant influence on profit management.

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Journal Info
International Journal of Business, Technology, and Organizational Behavior (IJBTOB)
Website

Abbrev

ijbtob

Publisher

Garuda Prestasi Nusantara Consulting

Subject

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences

Description

International Journal of Business, Technology, and Organizational Behavior (IJBTOB) (e-ISSN: 2775-4936) is a peer-reviewed journal in the field of general management, entrepreneurship, marketing, Human Resource, Accounting, Business Finance, Business Technology, Digital Technology, Digital ...