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Analisis Determinan Manajemen Laba pada Perusahaan BUMN: Peran Pengendalian Internal dan Financial Distress

Year: 2025

Type: article

Abstract: The study aims to analyze the effect of internal control and financial distress on earnings management in state-owned companies in Indonesia. The research sample was obtained from the IDX in 2019-2024, totaling 20 state-owned companies, which were selected by purposive sampling. Data analysis used Eviews 12 and the research model used was the Random Effect Model (REM). The results of the study indicate that internal control has a significant negative effect on earnings management in state-owned companies in Indonesia. Financial distress has an insignificant effect and shows a negative direction on earnings management in state-owned companies in Indonesia. The R-Square value of 0.5046 (50.46%) indicates that Internal Control and Financial Distress have a moderate effect on earnings management in state-owned companies in Indonesia. However, 49.54% is influenced by other factors not studied.

Source: Jurnal EMT KITA

DOI: 10.35870/emt.v9i3.4493

Authors: Muhammad Rispan Affandi, Nurnaningsih Utiarahman, Budi Akhmad Tarigan, Syahribulan, Batista Leonardo P Dasuha

Institutions: Universitas Gorontalo, Universitas Tama Jagakarsa, Universitas Indonesia Timur

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4411916235

FWCI:

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