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Pengaruh Struktur Modal Dan Kinerja Keuangan Terhadap Manajemen Laba Pada Perusahaan Sektor Consumer Non-Cyclicals (CNC) Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2022

Year: 2025

Type: article

Abstract: This study aims to analyze the effect of capital structure and financial performance on earnings management practices in consumer non-cyclicals (CNC) sector companies listed on the Indonesia Stock Exchange. Using quantitative methods, this study involved 118 samples of annual report data for the 2021-2022 period. The results of the analysis show that capital structure has a significant negative effect on earnings management. In contrast, financial performance has a significant positive effect on earnings management. Although both variables have a significant effect simultaneously, the coefficient of determination shows that most of the variation in earnings management is influenced by other factors, such as regulation and corporate governance.

Source: Disclosure Journal of Accounting and Finance

DOI: 10.29240/disclosure.v5i1.12207

Author: Sinta Sri Ramdona

Institution: Universitas Muhammadiyah Prof Dr Hamka

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4414301257

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