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)

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.