Studi Tentang Informasi Akuntansi Dalam Manajemen Laba Menggunakan Model Jones Dimodifikasi Sebagai Dasar Keputusan Investasi

Jurnal Publikasi Ekonomi dan Akuntansi
Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)

This study empirically examines the effect of earnings management on stock price as a basis for investment decisions in agricutural sector companies listed on the Indonesia Stock Exchange (IDX) during 2016-2023. Earnings management is measured using the Modified Jones Model, and stock prices are based on year-end closing prices. A quantitative approach with secondary data and purposive sampling was applied to 15 companies (120 observations). The results show that earnings management has a significant effect on stock prices. These findings suggest that such practices influence investor perceptions and investment decisions, highlighting the importance of transparency and accounting information quality in maintaining market efficiency.