The Effect of Return on Assets, Debt to Equity Ratio, and Current Ratio on Earnings Management

Siska Widia Utami; Angela Dirman

doi:10.31004/riggs.v5i2.8992

Authors

Siska Widia Utami Universitas Mercu Buana
Angela Dirman Universitas Mercu Buana

DOI:

https://doi.org/10.31004/riggs.v5i2.8992

Keywords:

Return On Asset (ROA), Debt To Equity Ratio (DER), Current Ratio (CR), Manajemen Laba

Abstract

This study aims to analyze the effect of return on assets, debt-to-equity ratio, and current ratio on earnings management. The method used is quantitative research with secondary data drawn from company financial reports, using purposive sampling as the data collection technique. The data analysis used multiple linear regression analysis. The population in this study were mining companies listed on the Indonesia Stock Exchange during 2022-2024. The sample used in this study was 41 companies. The results of this study indicate that (1) return on assets have no effect on earnings management. This can be caused because companies with high ROA will maintain the company's reputation in the eyes of investors and be in the public spotlight so that the company will not carry out profit management actions that will harm the company, (2) debt-to-equity ratio have no effect on earnings management. This may be because the higher a company's debt level, the more conservative management will be in its financial and operational reporting. Management will be more cautious and less likely to take high risks through earnings management, and (3) current ratio has a positive effect on earnings management. This means that the higher the CR, the less capable the company is of maximizing its current asset management for its operations. Consequently, the company's financial performance appears less favorable to shareholders. This triggers management to engage in earnings management.

Downloads

Download data is not yet available.

References

D. S. abi, and I. wulandari, “Pengaruh profitabilitas, leverage, likuiditas terhadap manajemen laba”, Juremi: Jurnal Riset Ekonomi, vol. 4, no. 3, pp. 741-749.

E. amelia, and D. purnama, “Profitabilitas, likuiditas, kebijakan hutang dan kebijakan dividen terhadap manajemen laba”, Review Of Applied Accounting Research, vol. 3, no. 1, pp 101-111.

F. H. ani, and W. hardiyanti, “Pengaruh likuiditas, profitabilitas, leverage, dan ukuran perusahaan terhadap manajemen laba”, Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, vol. 4, no. 6, pp 2152-2165.

Astriah, dkk, “Pengaruh ukuran perusahaan, profitabilitas dan leverage terhadap manajemen laba”, Jurnal Akuntansi, vol. 10, no. 2, pp 387-401.

H. christian, and F. A. Sumantri, “Pengaruh kepemilikan manajerial, perencanaan pajak, ukuran perusahaan, leverage terhadap manajemen laba (studi empiris pada perusahaan consumer goods yang terdaftar di bursa efek indonesia 2017-2020)”, Nikamabi: Jurnal Ekonomi dan Bisnis, vol. 1, no. 2, pp 1-10.

W. hardiyanti, A. kartika, and S. sudarsi, “Analisis profitabilitas, ukuran perusahaan, leverage dan pengaruhnya terhadap manajemen laba perusahaan manufaktur”, Owner: Riset dan Jurnal Akuntansi, vol. 6, no. 4, pp 4071-4082.

F. N. N. izzati, M. S. hamid, and A. S. prasetyo, “Pengaruh profitabilitas, likuiditas, leverage dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur subsektor industri barang konsumsi makanan dan minuman yang terdaftar di bursa efek indonesia periode 2019-2021”. Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha, vol. 4, no. 1, pp 241 – 265.

C. mayliana, R. D. D. thamara, and R. kusumastuti, “Pengaruh likuiditas, leverage, profitabilitas, dan ukuran perusahaan terhadap manajemen laba perusahaan pertambangan yang terdaftar di bursa efek indonesia (BEI) periode 2020-2022”, Profit: Jurnal Manajemen, Bisnis dan Akuntansi, vol. 2, no. 3, pp 11-123.

Napiajo, S. R. beananda, and A. serini, “Manajemen laba pada perusahaan pertambangan yang terdaftar di BEI periode 2020-2022 melalui profitabilitas, leverage, dan ukuran perusahaan”, Jurnal Ekonomi STIEP, vol. 8, no. 2, pp 88-95.

D. purnama, “Pengaruh profitabilitas, leverage, ukuran perusahaan, kepemilikan institusional dan kepemilikan manajerial terhadap manajemen laba”, JRKA, vol. 3, no. 1, pp 1-4.

A. M. rachmalia, and nursiam, “Pengaruh profitabilitas, likuiditas, dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia”, Jurnal Ilmiah Mahasiswa Perbankan Syariah Stebis Indo Global Mandiri, vol. 4 no. 2, pp 639-656.

Rahmawati, dkk, “Faktor-faktor penentu manajemen laba perusahaan tambang indonesia selama 2019-2022”. Prosiding Seminar Nasional Unimus. Vol. 6, pp 261-277.

N. P. sari, and M. khafid, “Peran kepemilikan manajerial dalam memoderasi pengaruh profitabilitas, leverage, ukuran perusahaan, kebijakan dividen terhadap manajemen laba pada perusahaan BUMN”. Moneter: Jurnal Akuntansi dan Keuangan, vol. 7, no. 2, pp 222-231.

D. P. setiowati, N. T. salsabila, and I. eprianto, “Pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap manajemen laba”. Jurnal Economina, vol. 2, no. 8, pp 2137-2146.

W. utami, “Pengaruh manajemen laba terhadap biaya modal ekuitas (studi pada perusahaan publik sektor manufaktur)”, SNA VIII Solo, pp 100-116.

J. C. J. wowor, J. morasa, and S. rondonuwu, “Pengaruh profitabilitas terhadap manajemen laba pada perusahaan sektor consumer goods industry di bursa efek indonesia (BEI)”. Jurnal EMBA, vol. 9, no. 1, pp 589-599.