Pengaruh Price Earning Ratio dan Debt To Equity Ratio terhadap Earnings Management pada Subsektor Makanan dan Minuman di Bursa Efek Indonesia

Selvida Selvida (Universitas Teuku Umar)
Abrar Amri (Universitas Teuku Umar)
Linda Rahmazaniati (Universitas Teuku Umar)
Cut Widy Aulia Putri (Universitas Teuku Umar)

Jurnal Ilmiah Akuntansi
Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)

This study aims to analyze the influence of the Price-Earnings Ratio (PER) and Debt-to-Equity Ratio (DER) on Earnings Management within the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021–2024 period. Earnings management is measured using the Modified Jones Model, while PER and DER serve as independent variables. The study employs a quantitative approach with a causal research design. The sample was selected using purposive sampling, resulting in 39 companies and a total of 156 observations over the study period. Data analysis was conducted using panel data regression with the aid of EViews 13 software. The results indicate that, individually, the price-earnings ratio does not have a significant effect on earnings management, whereas the debt-to-equity ratio has a positive and significant effect. However, simultaneously, both the price-earnings ratio and the debt-to-equity ratio have a significant effect on earnings management.