Published: 2025-07-01
Analisis Determinan Manajemen Laba pada Perusahaan BUMN: Peran Pengendalian Internal dan Financial Distress
DOI: 10.35870/emt.v9i3.4493
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.
Keywords
Earnings Management; Internal Control; Financial Distress; BUMN
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.
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Issue: Vol. 9 No. 3 (2025)
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Section: Articles
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Published: 2025-07-01
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/emt.v9i3.4493
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Muhammad Rispan Affandi, Akademi Informatika dan Komputer Medicom
Program Studi Akuntansi, Akademi Informatika dan Komputer Medicom, Kota Medan, Provinsi Sumatera Utara, Indonesia.
Nurnaningsih Utiarahman, Universitas Gorontalo
Program Studi Manajemen, Universitas Gorontalo, Kabupaten Gorontalo, Provinsi Gorontalo, Indonesia.
Budi Akhmad Tarigan, Universitas Tama Jagakarsa
Program Studi Ekonomi, Universitas Tama Jagakarsa, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta, Indonesia.
Syahribulan, Universitas Indonesia Timur
Program Studi Manajemen, Universitas Indonesia Timur, Kota Makassar, Sulawesi Selatan, Indonesia.
Batista Leonardo P Dasuha, Akademi Informatika dan Komputer Medicom
Program Studi Akuntansi, Akademi Informatika dan Komputer Medicom, Kota Medan, Provinsi Sumatera Utara, Indonesia.
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