DETERMINASI MANAJEMEN LABA : PENGARUH MANAGER ABILITY, LEVERAGE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT PERIODE 2020-2024
DOI:
https://doi.org/10.31959/jm.v15i3.4049Abstract
Introduction: This study examines the effect of managerial ability, leverage, firm size, and audit quality on earnings management practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during 2020–2024. This research is based on the phenomenon of financial statement manipulation, which still occurs frequently and reduces the reliability of company financial information.
Methods: The approach applied is quantitative, utilizing secondary data from annual financial reports. The sample selection was carried out using purposive sampling, resulting in 35 companies with 175 data observations. Data analysis used panel data regression in STATA 17 with a random-effects model.
Results: The findings indicate that leverage has a significant negative effect on earnings management, meaning that a higher level of leverage reduces the likelihood of earnings management due to stricter creditor oversight. In contrast, managerial ability, company size, and audit quality do not significantly affect earnings management. Overall, this study concludes that earnings management in the non-cyclical consumer sector is more dominated by factors outside the variables studied.
Keywords: Audit Quality, Earnings Management, Firm Size, Leverage
Managerial Ability
References
Adi, yohana epifani kartika, & Kusumaningtyas, M. (2020). CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT. 21(1), 1–9.
Adiwibowo, A. S., & Nurmala, P. (2023). Audit Quality on Accounting Misstatements in Companies Under Capital Market Pressure. Jurnal Kajian Akuntansi, 7(1), 71. https://doi.org/10.33603/jka.v7i1.7598
Agustia, yofi prima, & Suryani, E. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage dan Profitabilitas Terhadap Manajemen Laba: Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016. Jurnal Aset (Akuntansi Riset), 10(2), 899–917. https://doi.org/10.47467/elmal.v5i2.5527
Al Thaaf, F. A., & Munandar, A. (2023). Pengaruh Information Asymmetry, Firm Size, Dan Leverage Terhadap Manajemen Laba. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 6(2), 480–491. https://doi.org/10.37481/sjr.v6i2.671
Alexander, N., & Hengky. (2017). Factors Affecting Earnings Management in the Indonesian Stock Exchange. GATR Journal of Finance and Banking Review, 2(2), 08–14. https://doi.org/10.35609/jfbr.2017.2.2(2)
Alshare, H. F., Abdul Kadir, M. R. Bin, Kamarudin, K. A., & Hassan, H. B. (2023). The Effect of Audit Firm Size on Earnings Management: Using the CEO Compensation as Moderator. WSEAS Transactions on Business and Economics, 20(2014), 505–513. https://doi.org/10.37394/23207.2023.20.46
Amara, N., Bourouis, S., Alshdaifat, S. M., Bouzgarrou, H., & Al Amosh, H. (2025). The Impact of Audit Quality and Female Audit Committee Characteristics on Earnings Management: Evidence from the UK. Journal of Risk and Financial Management, 18(3), 1–20. https://doi.org/10.3390/jrfm18030136
Anggie, M., & Mahpudin, E. (2024). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Barang Konsumsi Subsektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2018- 2022. Jurnal Ilmiah Wahana Pendidikan, 1(0.1101/2021.02.25.432866), 1–15.
Anindya, W., & Yuyetta, E. N. A. (2020). Pengaruh Leverage, Sales Growth, Ukuran Perusahaan Dan Profitabilitas Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 9(3), 1–14.
Aprilianti, D., Kismayanti Respati, D., & Fauzi, A. (2024). Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai variabel Moderasi pada Perusahaan Manufaktur. Jurnal Akuntansi, Perpajakan Dan Auditing, 5(1), 156–174. https://doi.org/10.21009/japa.0501.11
Astami, E. W., Rusmin, R., Hartadi, B., & Evans, J. (2017). The role of audit quality and culture influence on earnings management in companies with excessive free cash flow: Evidence from the Asia-Pacific region. International Journal of Accounting and Information Management, 25(1), 21–42. https://doi.org/10.1108/IJAIM-05-2016-0059
Atmamiki, K. T., & Priantinah, D. (2023). Kualitas Audit terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderasi. Nominal: Barometer Riset Akuntansi Dan Manajemen, 12(2), 227–241.
Ayuputri, A., Rudiawarni, F. A., & Girindratama, M. W. (2023). Pengaruh Kualitas Audit Terhadap Earnings Management Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Trisakti, 10(1), 87–106. https://doi.org/10.25105/jat.v10i1.15050
Azizah, N., & Sudarsi, S. (2023). Analisis Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Kepemilikan Manajerial terhadap Manajemen Laba pada Perusahaan Properti and 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
Baik, B., Farber, D. B., & Lee, S. S. (2011). CEO ability and management earnings forecasts. Contemporary Accounting Research, 28(5), 1645–1668. https://doi.org/10.1111/j.1911-3846.2011.01091.x
Cahyani, A. D., & Firmansyah, A. (2023). Managerial Ability, Earnings Management and Fair Value Accounting: Does Debt Policy Matter? Jurnal Dinamika Akuntansi Dan Bisnis, 10(1), 43–60. https://doi.org/10.24815/jdab.v10i1.27544
Chairunnisa, A., Pahala, I., & Nasution, H. (2022). Profitabilitas, Leverage, Ukuran Perusahaan, Opini Audit dan Manajemen Laba. E-Jurnal Akuntansi, 32(11), 3336. https://doi.org/10.24843/eja.2022.v32.i11.p10
Christiani, I., & Nugrahanti, Y. W. (2014). Pengaruh Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 16(1), 52–62. https://doi.org/10.9744/jak.16.1.52-62
Demerjian, P., Lewis, M., Lev, B., & McVay, S. (2013). MANAGERIAL ABILITY AND EARNINGS QUALITY. 167–186.
Devanka, D., Endiana, I. D. M., & Kumalasari, P. D. (2022). Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020. Jurnal Kharisma, 4(1), 85–96. https://e-journal.unmas.ac.id/index.php/kharisma/article/download/4540/3525
Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013). Earnings quality: Evidence from the field. Journal of Accounting and Economics, 56(2–3), 1–33. https://doi.org/10.1016/j.jacceco.2013.05.004
Dyreng, scott d, Hillegeist, stephen a, & Penalva, F. (2020). Earnings Management to Avoid Debt Covenant Violations and Future Performance. Grou, 23529(2), 1–45.
Faisal, A., Heniwati, E., Yantiana, N., Noviarty, H., & Rusmita, S. (2024). The Effect of Leverage And Profitability on Earnings Management With Managerial Ownership As A Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange In 2020-2023. International Journal of Scientific Research and Management (IJSRM), 12(11), 7973–7986. https://doi.org/10.18535/ijsrm/v12i11.em15
FASB. (1980). FASB (Financial Accounting Standards Board) Statement of Financial Accounting Concepts No. 8. Conceptual Framework for Financial Reporting, Chapter 1, the Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Usef. 2.
Fitrasari, R. (2023). the Effect of Board Size, Board Independence, and the Composition of Board Independence on Accrual and Real Earnings Management. Jurnal Akuntansi Dan Keuangan Indonesia, 20(2), 222–241. https://doi.org/10.21002/jaki.2023.12
Fitriani, U. (2021). Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Sektor Pertanian Yang Terdaftar di Bursa Efek Indonesia tahun 2017-2019. Indonesian Journal of Business Analytics, 1(2), 249–260. https://doi.org/10.54259/ijba.v1i2.80
Hamidah, R. (2015). ANALISIS PENGARUH FAKTOR ANTESEDEN MANAJEMEN LABA PADA PERUSAHAAN JASA SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2011-2013. 1–9.
Harefa, niat three febriang, Yapson, W., Astuty, F., & Hayati, K. (2026). FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024. 2, 306–312.
Haryadi, R., & Winarto, J. (2024). Faktor-faktor yang memengaruhi harga saham sektor consumer non-cyclicals. Jurnal Manajemen Maranatha, 23(2), 153–162. https://doi.org/10.28932/jmm.v23i2.7902
Herusetya, A. (2012). Analisis Kualitas Audit Terhadap Manajemen Laba Akuntansi: Studi Pendekatan Composite Measure Versus Conventional Measure. Jurnal Akuntansi Dan Keuangan Indonesia, 9(2), 117–135. https://doi.org/10.21002/jaki.2012.08
Hidayat, A. A. (2021). Pengaruh kemampuan manajerial terhadap kualitas laba dengan kepemilikan manajerial sebagai variabel moderasi.
Hidayat, A. T., & Banjarnahor, E. (2024). Fenomena Kualitas Audit Pada Perusahaan Consumer Non-Cyclicals Yang Terdaftar Dibei Periode 2020-2022. Jurnal Ekonomi Trisakti, 4(2), 1301–1310. https://doi.org/10.25105/v4i2.21347
Hidayati, F., Kusbandiyah, A., Pramono, H., & Pandansari, T. (2021). PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK. 2(1), 25–35.
Janah, A. L., S.W.S.W, D. A. A., Yunika, E., Putri, F. A., Nurtita, F., & S, N. K. A. (2025). Analisis Kasus Manipulasi Laporan Keuangan Pada PT. Tiga Pilar Sejahtera Food Tbk dengan Financial Shenanigans. Cendekia : Jurnal Hukum, Sosial Dan Humaniora, 3(2), 1085–1091. https://doi.org/10.70193/cendekia.v3i2.176
Jensen, M. C., & Meckling, william H. (1976). THEORY OF THE FIRM : MANAGERIAL BEHAVIOR , AGENCY COSTS AND OWNERSHIP STRUCTURE I . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360.
Kaluwila, M., & Mpundu, M. (2026). Audit Quality and Earnings Management: Empirical Evidence on the Role of Auditor Characteristics and Regulatory Oversight. Open Journal of Accounting, 15(02), 185–196. https://doi.org/10.4236/ojacct.2026.152007
Khan, M. K., Zahid, R. M. A., & Hussain, M. J. (2025). High ability managers and corporate ethical decisions: an empirical evidence from China. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-10-2024-0741
Kurniati, E., Hidayat, A., Damanik, F. G. A., Ratna, R., & Simanjuntak, D. (2025). Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Manajemen Laba. Jurnal Akuntansi, Keuangan Dan Perpajakan, 8(1), 133–140. https://doi.org/10.51510/jakp.v8i1.1688
Kurniawati, A., & Panggabean, R. R. (2020). Firm Size, Financial Distress, Audit Quality, and Earnings Management of Banking Companies. 436, 413–417. https://doi.org/10.2991/assehr.k.200529.086
La’bi, O. B., Ng, S., & Lukman. (2018). Peran Kemampuan Manajerial Terhadap Manajemen Laba Danbiaya Modal Ekuitas Sebagai Mekanisme Dalam Meningkatkan Nilai Perusahaan. Ajar, 1(01), 113–156. https://doi.org/10.35129/ajar.v1i01.52
Lathifannisa, K., Ekawati, E., & Syarif, A. H. (2025). The Effect of Audit Quality, Firm Size, and Auditor Reputation on Earnings Management. Golden Ratio of Auditing Research, 6(1), 238–250. https://doi.org/10.52970/grar.v6i1.1572
Lestari, D. F. N., & Sari, S. P. (2025). Optimalisasi Kualitas Laba: Kasus Pada Perusahaan Sektor Consumer Non-Cyclicals Di Indonesia. Measurement Jurnal Akuntansi, 19(2), 330–337. https://doi.org/10.33373/mja.v19i2.8840
Lubis, I., & Suryani. (2018). PENGARUH TAX PLANNING, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Industri Barang Konsumsi di Bursa Efek Indonesia Tahun 2012 – 2016). Jurnal Ekonomi Dan Bisnis, 7(1), 41–58.
Lukita, C. (2022). Managerial Ability dan Earnings Quality (Studi pada Perussahaan Manufaktur di BEI). Jurnal Akuntansi AKUNESA, 10(2), 67–80. https://doi.org/10.26740/akunesa.v10n2.p67-80
Lupita, I. W., & Meiranto, W. (2018). Pengaruh Surplus Arus Kas Bebas, Ukuran Perusahaan, Leverage, Dan Kualitas Audit Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 7(4), 1–11. http://ejournal-s1.undip.ac.id/index.php/accounting
Melani, agustina. (2021, April 5). Tiga Pilar Ganti Nama Jadi FKS Food Sejahtera, Simak Kinerja Keuangan pada 2020. Liputan6. https://www.liputan6.com/saham/read/4523566/tiga-pilar-ganti-nama-jadi-fks-food-sejahtera-simak-kinerja-keuangan-pada-2020
Nathaly, F., & Yuniwarti. (2022). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Praktik Manajemen Laba. IV(3), 1179–1186.
Ng, S., & Daromes, F. E. (2016). Peran Kemampuan Manajerial Sebagai Mekanisme Peningkatan Kualitas Laba Dan Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 13(2), 174–193. https://doi.org/10.21002/jaki.2016.10
Ningrum, T., & Mahroji. (2024). PENGARUH LEVERAGE, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Tika. Jurnal Ilmiah Global Education, 4(3), 1482–1489. ejournal.nusantaraglobal.ac.id/index.php/jige
Nurtiara, W. (2022). “Pengaruh Kepemilikan Manajerial, Profitabilitas, dan Leverage Terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur Sektor Barang Konsumen Primer Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023).” הארץ, 8.5.2017, 2003–2005.
Pahmi, A. R. (2018). Pengaruh Profitabilitas, Leverage, Struktur Modal, Ukuran Perusahaan, Dan Earning Power Terhadap Manajemen Laba. 1–122.
Pratiwi, ayu winda, & Diana, P. (2018). Pengaruh Profitabilitas, Kualitas Audit, Independensi Auditor, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015).
Purwanti R. (2012). Pengaruh Kecakapan Manajerial, Kualitas Auditor, Komite Audit, Firm Size dan Leverage Terhadap Earnings Management. Skripsi Diponegoro Journal of Accounting, 1(1), 1–12.
Ramadhani, syahfani novia, & Fauzan. (2025). IMPACT OF LEVERAGE, FIRM SIZE, AND PROFITABILITY ON EARNINGS MANAGEMENT. Creation of Product Photography As Visual Marketing Assets for the Mirelle 3 Brightening Kit, 9(4), 1712–1720. https://pkm.uika-bogor.ac.id/index.php/ABDIDOS/issue/archive
Riyan, A., & Rakhmawati, I. (2024). Manajemen Laba: Ditinjau dari Aspek Profitabilitas, Laverage, Ukuran Perusahaan, Kepemilikan Manjerial, dan Dewan Komisaris. 4(5), 108–119.
Rohma, M., & Pertiwi, D. A. (2025). Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan Sub Sektor Pariwisata , Hotel dan Restoran. 14(4), 1–12.
Rosiana, E., Rafa, W. D., & Heniwati, E. (2024). Pengaruh profitabilitas, cash holding, ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 6(2), 203–218. https://doi.org/10.36407/akurasi.v6i2.1319
Rosyadah, K., & Takarini, N. (2024). ANALYSIS OF FIRM VALUE IN NON-CYCLICAL CONSUMER SECTOR COMPANIES LISTED ON THE BEI FOR THE PERIOD 2020-2023 ANALISIS. 7, 6751–6760.
Rusmin, R., Astami, E. W., & Hartadi, B. (2014). The impact of surplus free cash flow and audit quality on earnings management the case of growth triangle countries. Asian Review of Accounting, 22(3), 217–232. https://doi.org/10.1108/ARA-10-2013-0062
Salfa Falisah, D., Joko Setyadi, E., Budi Santoso, S., & Kusbandiyah, A. (2025). Pengaruh Fee Audit, Ukuran KAP, Ukuran Perusahaan, Audit Report Lag Terhadap Kualitas Audit (Studi pada Perusahaan Manufaktur Sektor Industrials yang Terdaftar di BEI 2020-2024). Journal of Accounting and Finance Management, 6(3), 1088–1100. https://doi.org/10.38035/jafm.v6i3.2166
Sari, & Khafid, M. (2020). Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Profitabilitas,Leverage, Ukuran Perusahaan, Kebijakan Dividen terhadap Manajemen Laba. Jurnal Akuntan Publik, 1(2), 56–69. https://doi.org/10.59581/jap-widyakarya.v1i2.353
Sari, N. A., & Susilowati, Y. (2021). Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, Kualitas Audit, dan Komite Audit terhadap Manajemen Laba. 23(1).
Sari, T., & Hermi. (2023). Pengaruh Financial Distress, Leverage Dan Prudence Terhadap Praktik Manajemen Laba Dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Jurnal Ekonomi Trisakti, 3(2), 3479–3488. https://doi.org/10.25105/jet.v3i2.18085
Sawitri, R. A. D., Lutfillah, N. Q., & Candrawati, T. (2023). The Influence of Firm Size, Ownership Structure, Leverage, and Audit Quality on Earnings Management. Atlantis Press International BV. https://doi.org/10.2991/978-94-6463-026-8_34
Setiawati, E., & Ifgayani, N. N. (2021). Pengaruh Kualitas Audit, Leverage, Dan Profitabilitas Terhadap Manajemen Laba Dengan Moderasi Ukuran Perusahaan. Tangible Journal, 6(2), 76–87. https://doi.org/10.53654/tangible.v6i2.179
Simanjuntak, B. H., & Anugerah, lucky amirullah. (2018). Pengaruh Kecakapan Manajerial , Penerapan Corporate Governance , Kompensasi Bonus Dan Leverage Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi ( Pada Perusahaan Manufaktur Yang Terdaftar Di. Jurnal Magister Akuntansi Trisakti, 5(2), 165–184.
Simarmata, thresia agnes monica, & Meutia, T. (2024). Literatur Review : Pengaruh Profitabilitas Dan Kualitas Audit Terhadap Praktik Manajemen Laba Dipengaruhi Oleh Ukuran Perusahaan BUMN Sebagai Variabel Moderasi menunjukkan bahwa masih terdapat kesempatan bagi manajer untuk melakukan manipulasi. Jura: Jurnal Riset Akuntansi, 2(2), 219–235.
Siti Nurhaliza, Mhd Reza Irjaldi Hasibuan, & Parapat Gultom. (2025). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Earnings Management Dengan GCG Sebagai Pemoderasi. Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK), 5(1), 48–57. https://doi.org/10.47065/jamek.v5i1.1657
Sulhendri, Simamora, A. J., Nicko Albart, Sri Adella Fitri, & Listiana Sri Mulatsih. (2024). Managerial Ability And Earnings Management: Moderating Role Of Risk-Taking Behavior. Jurnal Akuntansi, 28(2), 357–379. https://doi.org/10.24912/ja.v28i2.2139
Sulia, S., & Mie, M. (2023). Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Property Dan Real Estate. Jurnal Manajemen, Akuntansi, Ekonomi, 2(2), 1–9. https://doi.org/10.59066/jmae.v2i2.283
Tahmidi, F. B., Oktaroza, M. L., & Hartanto, R. (2022). Pengaruh Kualitas Audit dan Komite Audit terhadap Manajemen Laba. Bandung Conference Series: Accountancy, 2(2), 1086–1093. https://doi.org/10.29313/bcsa.v2i2.3236
Tan, A. W., Seran, M. D. A. R. L., Andreyanto, N., Maharani, P. M., Fadila, B. N., & Jariyah, D. S. A. (2023). Pengaruh Leverage Terhadap Manajemen Laba. Jurnal Manajemen Dan Akuntansi, 1(2), 43–54. https://doi.org/10.62017/wanargi
Undrian, L., & Yanti, H. (2023). PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN KOMPENSASI MANAJEMEN SEBAGAI VARIABEL MODERASI. 3(2), 2643–2652.
Waskito, andi galih. (2026). PENGARUH KONSUMSI RUMAH TANGGA, INFLASI, NILAI TUKAR, DAN IHSG TERHADAP INDEKS SAHAM CONSUMER NON-CYCLICALS. Nucl. Phys., 13(1), 104–116. https://www.preventionweb.net/news/preliminary-report-february-6-2023-earthquakes-turkiye
Wicaksono, A. B., & Yuyetta, E. N. A. (2013). Pengaruh Kecakapan Manajerial Terhadap Praktik Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi. Diponegoro Journal of Accounting, 2, 1–11. http://eprints.undip.ac.id/40445/%0Ahttp://eprints.undip.ac.id/40445/1/WICAKSONO.pdf
Wijaya, H., & Rahayu, media listiani. (2025). Pengaruh Leverage, Profitabilitas dan Struktur Modal terhadap Manajemen Laba (Pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di BEI Periode 2019–2023). Kajian Ekonomi Dan Akuntansi Terapan, 2(2), 282–298. https://ejournal.areai.or.id/index.php/KEAT/article/view/1471
Wowor, J. C., Morasa, J., & Rondonuwu, S. (2021). Pengaruh Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Sektor Consumer Goods Industry Di Bursa Efek Indonesia (Bei) the Effect of Profitability on Earnings Management in Consumer Goods Industry Sector Companies on the Indonesian Stock Exchange (I. Jurnal Ekonomi Dan Bisnis, 9(1), 589–599.
Yasmin, Wau, H., Thatcer, N., & Katharina, N. (2022). Pengaruh Komite Audit, Audit Eksternal, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Properti And Real Estate Yang Terdaftar Di BEI Tahun 2017-2019 The Effect Of The Audit Committee, External Audit, Profitability And Compan. Costing:Journal of Economic, Business and Accounting, 5(2). https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2451/2174
Downloads
Published
Issue
Section
Citation Check
License
Copyright (c) 2026 Nasya Saefulah1), Tiara Pandansari2), Edi Joko Setyadi3), Ani Kusbandiyah4)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Access and Licensing
All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.
To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.
Copyright Policy
Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.
Authors are also encouraged to:
- Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
- Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.
