Published: 2025-04-10

Determinants of Earnings Management in Public Manufacturing Firms During Covid-19

DOI: 10.35870/emt.v9i2.4006

Dian Savitri, Mahameru Rosy Rochmatullah
  • Dian Savitri: Universitas Muhammadiyah Surakarta , Affiliation name not available , Indonesia
  • Mahameru Rosy Rochmatullah: Universitas Muhammadiyah Surakarta , Affiliation name not available , Indonesia
Issue Cover

Downloads

Article Metrics
Share:

Abstract

This study aims to analyze the determinants of Earnings Management Implementation in Go Public Manufacturing Companies during the Covid-19 Pandemic. This research method is quantitative. The population in this study used manufacturing companies going public in the food and beverage sub-sector listed on the Indonesia Stock Exchange in the 2019-2022 period. The technique used in this research is purposive sampling. The analysis method that can be applied to this research is the multiple regression analysis method. The results of this study show that company size affects earnings management. Managerial ownership does not affect earnings management. Leverage does not affect earnings management. Profitability has no impact on earnings management. Financial performance does not affect earnings management. This research could provide insights for companies to consider various factors in managing their financial statements, ensuring that they remain transparent and trustworthy to stakeholders, especially in challenging times such as the COVID-19 pandemic.

Keywords

Earnings Management ; Profitability ; Company Size

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Savitri, D., & Rochmatullah, M. R. (2025). Determinants of Earnings Management in Public Manufacturing Firms During Covid-19. Jurnal EMT KITA, 9(2), 647-661. https://doi.org/10.35870/emt.v9i2.4006
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 2 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Dian Savitri
Google Scholar ResearchGate ORCID

Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Sukoharjo Regency, Central Java Province, Indonesia.

Mahameru Rosy Rochmatullah
Google Scholar ResearchGate ORCID

Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Sukoharjo Regency, Central Java Province, Indonesia.

References
  • Alfarizi, R. I., Sari, R. H. D. P., & Ajengtiyas, A. (2021). Pengaruh profitabilitas, transfer pricing, dan manajemen laba terhadap tax avoidance. Koferensi Riset Nasional Ekonomi, Manajemen, dan Akuntansi, 2, 898–917.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Arfandi, & Sumantri, F. A. (2022). Pengaruh kepemilikan manajerial, leverage, dan ukuran perusahaan terhadap manajemen laba pada perusahaan retail yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Prosiding: Ekonomi dan Bisnis, 1(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Arianto, S. D., & Endah, S. M. D. (2024). Determinan nilai perusahaan: Peran mediasi manajemen laba perusahaan real estate dan properti. Properti. Jurnal Proaksi, 11(4), 787–804. https://doi.org/10.32534/jpk.v11i4.6493.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Astari, N. K. R., & Suputra, I. D. G. D. (2019). Pengaruh ukuran perusahaan, kepemilikan manajerial, dan kinerja keuangan pada manajemen laba. E-Jurnal Akuntansi, 1938. https://doi.org/10.24843/eja.2019.v26.i03.p10.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Astriah, S. W., Akhbar, R. T., Apriyanti, E., & Tullah, D. S. (2021). Pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap manajemen laba. Jurnal Akuntansi, 10(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Azizah, N., & Sudarsi, S. (2023). Analisis pengaruh profitabilitas, leverage, ukuran perusahaan dan kepemilikan manajerial terhadap manajemen laba pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2021. J-Mas (Jurnal Manajemen dan Sains, 8(1), 860. https://doi.org/10.33087/jmas.v8i1.970.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Budiadnyani, N. P., Dewi, P. P. R. A., & Arlita, I. G. A. D. (2023). Leverage dan kinerja perusahaan dengan ukuran perusahaan sebagai variabel moderasi. Owner, 7(4), 2874–2883. https://doi.org/10.33395/owner.v7i4.1684.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Christian, H., & Sumantri, A. (2022). Pengaruh kepemilikan manajerial, perencanaan pajak, ukuran perusahaan, dan leverage terhadap manajemen laba (studi empiris pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia 2017-2020). Nikamabi: Jurnal Ekonomi & Bisnis, 1(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Devanka, D., Dewa, I., & Kumalasari, P. D. (2022). Analisis faktor-faktor yang mempengaruhi manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. 4(1).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Dewi, F. R., & Fachrurrozie, F. (2021). Pengaruh ukuran perusahaan, profitabilitas, leverage, kepemilikan manajerial, dan kepemilikan institusional terhadap kualitas laba. Business and Economic Analysis Journal, 1(1), 1–13. https://doi.org/10.15294/beaj.v1i1.30141.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Dharma, D. A., Damayanty, P., & Djunaidy. (2021). Analisis kinerja keuangan dan corporate governance terhadap manajemen laba. Jurnal Bisnis, Logistik dan Supply Chain, 1(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Dhole, S., Manchiraju, H., & Suk, I. (2021). Covid-19-induced uncertainty and earnings management. Accounting & Finance, 61(1), 725–762..
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Effendi, B. (2020). Manajemen laba: Kontribusi profitabilitas, ukuran perusahaan, dan leverage pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Statera: Jurnal Akuntansi dan Keuangan, 2(2), 159–166. https://doi.org/10.33510/statera.2020.2.2.159-166.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Efita, W., Manajemen, S. T., Komputer, I., & Riau, D. (2022). The effect of corporate governance, company size, and leverage on profit management and financial performance in the registered mining sector on BEI 2012-2016. Jurnal Internasional Bisnis dan Teknologi Informasi, 3(1).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Evan, A. A., & Ratmono, D. (2023). Pengaruh pandemi Covid-19 terhadap manajemen laba dan relevansi nilai laba (studi empiris pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia tahun 2018-2021). Diponegoro Journal of Accounting, 12(4), 1–15.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Fahlevi, M., Moeljadi, Aisjah, S., & Djazuli, A. (2023). Assessing the sustainability of firm value: The impact of board composition, firm size, and earnings manipulation in the LQ45 index. E3S Web of Conferences, 426. https://doi.org/10.1051/e3sconf/202342602042.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Felicia, & Natalylova, K. (2022). Pengaruh profitabilitas, likuiditas, leverage, dan faktor lainnya terhadap manajemen laba. Jurnal Akuntansi TSM, 2(3), 185–198.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Harahap, S. H. (2021). Analysis of the impact of managerial ownership, institutional ownership, firm size, leverage, profitability, and sales growth toward earnings management in manufacturing companies listed on IDX in the 2015-2019 period. International Journal of Research Publications, 69(1). https://doi.org/10.47119/ijrp100691120211678.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Hidayatullah, M. R., & Arif, A. (2023). Pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap manajemen laba dengan corporate governance sebagai variabel pemoderasi. Jurnal Riset Manajemen dan Akuntansi, 3(3), 312–327. https://doi.org/10.55606/jurima.v3i3.2522.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Indahsari, F. N., & Prabowo, T. J. W. (2021). Pengaruh kinerja keuangan terhadap manajemen laba perbandingan perusahaan yang terkoneksi dan tidak terkoneksi politik. Diponegoro Journal of Accounting, 10(1), 2337–3806.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Indriantoro, N. (2013). Metode penelitian bisnis untuk akuntansi dan manajemen.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Indriaty, L., Kusuma, F. B., & Thomas, G. N. (2023). Analisis pengaruh ukuran perusahaan, kebijakan dividen, dan kepemilikan perusahaan terhadap manajemen laba pada perusahaan publik indeks IDX30 dengan SmartPLS versi 4.00. Ikraith-Ekonomika, 6(3). https://doi.org/10.37817/ikraith-ekonomika.v6i3.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Isnawati, J., Ulupui, M., & Fauzi, A. (2023). Pengaruh asimetri informasi, ukuran perusahaan dan corporate governance terhadap manajemen laba pada sektor konsumsi (BEI) tahun 2019-2022. Jurnal Akuntansi, Perpajakan dan Auditing, 4(2), 382–400.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Jannah, A. M., & Rochmatullah, M. R. (2024). Analysis of the effect of company size and capital structure on the financial performance of the banking sector listed on the Indonesia Stock Exchange in 2020-2022. Jurnal Ekonomi, 13(03).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Jin, T. F. (2023). Tata kelola perusahaan, financial leverage, profitabilitas, dan pengaruhnya terhadap praktik manajemen laba. E-Jurnal Akuntansi TSM, 15(1), 69–76.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Joe, S., & Ginting, S. (2022). The influence of firm size, leverage, and profitability on earnings management. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 567–574. https://doi.org/10.37641/jiakes.v10i3.1505.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kania, P. D. (2020). Pengaruh profitabilitas, likuiditas, ukuran perusahaan terhadap manajemen laba. Jurnal Ilmu dan Riset Akuntansi, 9(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kasmir. (2016). Pengantar manajemen keuangan. Prenada Media.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kevin, J., & Taufik, H. (2023). Faktor-faktor yang memengaruhi manajemen laba pada perusahaan manufaktur di Indonesia. Jurnal Manajemen Bisnis dan Keuangan, 4(2), 108–120. https://doi.org/10.51805/jmbk.v4i2.123.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kristiana, U. E., & Rita, M. R. (2021). Leverage, ukuran perusahaan, dan siklus hidup perusahaan terhadap manajemen laba. Afre (Accounting and Financial Review), 4(1), 54–64. https://doi.org/10.26905/afr.v4i1.5802.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kurniawan, S. B., & Hidayati, H. (2024). Pengaruh struktur kepemilikan asing, free cash flow, pajak tangguhan, leverage, dan profitabilitas terhadap manajemen laba di era pandemi Covid-19. Iqtishoduna, 20.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Marisha, D., & Haninun. (2023). Pengaruh good corporate governance dan ukuran perusahaan terhadap manajemen laba (studi empiris pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2019-2021). Jurnal EMT Kita, 7(2), 572–580. https://doi.org/10.35870/emt.v7i2.1237.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Minarti, S., & Syahzuni, B. A. (2022). Pengaruh kepemilikan manajerial, dewan komisaris, ukuran perusahaan, dan leverage terhadap manajemen laba. Journal of Advances in Digital Business and Entrepreneurship, 1(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Muhthadin, M. Al, & Hasnawati, H. (2022). Pengaruh kepemilikan manajerial, profitabilitas, dan leverage terhadap manajemen laba. Jurnal Ekonomi Trisakti, 2(2), 1799–1812. https://doi.org/10.25105/jet.v2i2.14696.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Nabila, D. T., & Rahmawati, M. I. (2023). Pengaruh profitabilitas, struktur aktiva dan ukuran perusahaan terhadap struktur modal. Jurnal Ilmu dan Riset Akuntansi, 12(9).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Nuraeni, S., & Hadiwibowo, I. (2020). Pengaruh ukuran perusahaan, kepemilikan manajerial, dan profitabilitas terhadap kebijakan hutang (studi kasus pada perusahaan manufaktur sub sektor food and beverages yang terdaftar di Bursa Efek Indonesia 2016-2018). Jurnal Proaksi, 6(2), 18–29. https://doi.org/https://doi.org/10.32534/jpk.v6i2.996.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Panjaitan, D. K., & Muslih, M. (2019). Manajemen laba: Ukuran perusahaan, kepemilikan manajerial, dan kompensasi bonus. Jurnal Aset (Akuntansi Riset), 11(1), 1–20. https://doi.org/10.17509/jaset.v11i1.15726.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Paramitha, K. D. (2020). Pengaruh profitabilitas, likuiditas, ukuran perusahaan terhadap manajemen laba. Jurnal Ilmu dan Riset Akuntansi, 9(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Pramesti, E., & Rahayu, Y. (2021). Pengaruh corporate governance, leverage dan kinerja keuangan terhadap manajemen laba. Jurnal Ilmu dan Riset Akuntansi, 10(6).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Pratika, A. A., & Nurhayati, I. (2022). Pengaruh kepemilikan manajerial, kepemilikan institusional, profitabilitas, leverage dan kualitas audit terhadap manajemen laba. Jurnal Ilmiah Akuntansi dan Keuangan, 5(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Putra, I. K. J., Merawati, L. K., & Tandio, D. R. (2023). Pengaruh kepemilikan manajerial, kepemilikan institusional, leverage, profitabilitas dan penerapan IFRS terhadap manajemen laba. Kumpulan Hasil Riset Mahasiswa Akuntansi (Kharisma), 5(Juni), 434–442.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rahmadani, Muda, I., & Abubakar, E. (2020). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan manajemen laba terhadap penghindaran pajak dimoderasi oleh political connection. Jurnal Riset Akuntansi dan Keuangan, 8(2), 375–392. https://doi.org/10.17509/jrak.v8i2.22807.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rahmawati, A., & Fajri, R. (2021). Firm size, leverage, dividend policy, ownership structure, earning management: Evidence in Indonesia Stock Exchange. Advances in Economics, Business and Management Research, 176.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rakasiwi, H., Pujiati, L., PGRI, S., & Jombang, D. (2024). Pengaruh kepemilikan institusional, kinerja keuangan, financial distress terhadap manajemen laba. Proceeding of National Conference on Accounting & Finance, 6, 171–182.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Saidu, S. A., & Gidado, S. (2018). Managerial ownership and financial performance of listed manufacturing firms in Nigeria. International Journal of Academic Research in Business and Social Sciences, 8(9). https://doi.org/10.6007/ijarbss/v8-i9/4693.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sari, K., Desy, D., & Anggraini, I. (2023). Pengaruh profitabilitas, kepemilikan institusional dan ukuran perusahaan terhadap manajemen laba. In JEBs (Jurnal Ekonomi), 1(1). www.idx.co.id.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sari, N. P., & Khafid, M. (2020). Peran kepemilikan manajerial dalam memoderasi pengaruh profitabilitas, leverage, ukuran perusahaan, kebijakan dividen terhadap manajemen laba pada perusahaan BUMN. Jurnal Akuntansi dan Keuangan, 7(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Setiadikurnia, S. (2023). Pengaruh financial distress, tingkat hutang, kinerja keuangan, dan ukuran perusahaan terhadap manajemen laba. Jurnal Ilmiah Akuntansi dan Keuangan, 5(7).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Shafira, D. F., Putri, S. S., & Susilo, T. P. (2021). Pengaruh kinerja keuangan, kualitas audit, dan ukuran perusahaan terhadap manajemen laba. Media Riset Akuntansi, 11(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sihombing, T., Belmart, K., & Rano, S. (2020). Analisis kinerja keuangan terhadap manajemen laba pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Jurakunman (Jurnal Akuntansi dan Manajemen), 13(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Siregar, H. A., Anita, D., Medalinda Daeli, F., & Frastuti, M. (2022). Effect of liquidity, leverage, and profitability on earnings management during the Covid-19 pandemic in hotel, restaurant, and tourism sector companies listed on the Indonesian Stock Exchange. Jurnal Bisnis Terapan, 2(1).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Siringoringo, M. J. Br., & Sijabatb, J. (2023). The influence of information asymmetry, profitability and company size on earnings management in companies in the goods and consumption industry sector listed on the Indonesian Stock Exchange for the 2016-2020 period. CECCAR Business Review, 4(1), 58–72. https://doi.org/10.37945/cbr.2023.01.07.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Subing, H. J. T., & Sari, A. D. P. (2023). Pengaruh profitabilitas dan leverage terhadap manajemen laba dengan ukuran perusahaan sebagai variabel moderasi. Ekono Insentif, 17(2), 71–83. https://doi.org/10.36787/jei.v17i2.1145.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sugiari, N. K. A., Endiana, I. D. M., & Kumalasari, P. D. (2022). Pengaruh profitabilitas, financial leverage, ukuran perusahaan dan kepemilikan manajerial terhadap perataan laba. Jurnal Kharisma, 4(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sumantri, F. A., Kusnawan, A., & Anggraeni, Dian R. (2021). The effect of information asymmetry, company size, and managerial ownership on income management (empirical study on manufacturing companies listed on the Indonesia Stock Exchange). Primanomics: Jurnal Ekonomi dan Bisnis, 19(1).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Susanti, L., & Margareta, S. (2019). Pengaruh kualitas audit, leverage, dan ukuran perusahaan terhadap manajemen laba. JSMA (Jurnal Sains Manajemen dan Akuntansi), 11(1), 54–79. https://doi.org/10.37151/jsma.v11i1.15.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Syafaqoh, N., & Rochmatullah, M. R. (2024). The effect of profitability, liquidity, company size, and institutional ownership on earning management in industrial sector companies listed on the Indonesia Stock Exchange in 2019-2022. Dinasti International Journal of Economics, Finance & Accounting (DIJEFA), 5(3).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Tampubolon, O. E., Hidayat, T., A.W, J., & Harefa, K. (2023). Manajerial terhadap manajemen laba pada perusahaan manufaktur di Bursa Efek Indonesia. Jurnal Akuntansi dan Perpajakan Indonesia UNIMED, 11(1).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Tania, N. D., & Ika, R. M. (2023). Pengaruh profitabilitas, struktur aktiva dan ukuran perusahaan terhadap struktur modal. Jurnal Ilmu dan Riset Akuntansi, 12(9), 2461–0585.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Umah, A. K., & Sunarto, S. (2022). Faktor-faktor yang mempengaruhi manajemen laba pada perusahaan manufaktur tahun 2015-2020. In Jurnal Ilmiah Mahasiswa Akuntansi Universitas Pendidikan Ganesha, 13(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Wakidatur, R. N., & Meirini, D. (2022). Pengaruh ukuran perusahaan, profitabilitas, kepemilikan manajerial, dan gender diversity terhadap manajemen laba. Kompartemen: Jurnal Ilmiah Akuntansi, 20(2), 301–314.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Wandari, D. L. (2023). Pengaruh financial distress, leverage, dan free cash flow terhadap manajemen laba perusahaan sektor transportasi & logistik di Bursa Efek Indonesia. Jurnal Ilmu Manajemen, 11(2), 278–292.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Winarsih, T., Yaumi, S., Fauzi, M. N., & Askhar, B. M. (2023). Moderasi kepemilikan institusional pada ukuran perusahaan dan profitabilitas terhadap manajemen laba. Owner, 7(2), 986–998. https://doi.org/10.33395/owner.v7i2.1448.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Yasa, I. K. E. T., Sunarsih, N. M., & Asri Pramesti, I. G. A. (2020). Pengaruh ukuran perusahaan, leverage dan profitabilitas terhadap manajemen laba pada perusahaan manufaktur di BEI tahun 2016-2018. Jurnal Kharisma, 2(3), 2716–2710.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Yimenu, K. A., & Surur, S. A. (2019). Earning management: From agency and signalling theory perspective in Ethiopia. Journal of Economics, Management and Trade, 1–12. https://doi.org/10.9734/jemt/2019/v24i630181.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Downloads

Similar Articles

You may also start an advanced similarity search for this article.