Published: 2026-04-01
Pengaruh Manajemen Laba Akrual, Ukuran Perusahaan, Kualitas Audit, dan Profitabilitas terhadap Kualitas Laba pada Perusahaan Manufaktur
DOI: 10.35870/emt.v10i2.6002
Abstract
In an increasingly complex business environment, earnings quality is influenced not only by operational performance but also by various internal and external factors of a company. This study aims to analyze the effect of accrual earnings management, firm size, and audit quality on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021 to 2023. Earnings quality is an important indicator in evaluating a company's financial performance and serves as a basis for investors' decision-making. This research employs a quantitative approach using multiple linear regression analysis. The sample was selected using purposive sampling, with secondary data derived from companies’ annual financial reports. Based on agency theory, there is a conflict of interest between managers and owners, which encourages managers to maximize earnings quality by utilizing various internal and external factors. Accrual earnings management, audit quality, profitability and firm size serve as external monitoring mechanisms to mitigate conflicts between managers and owners. The results indicate that accrual earnings management has a positive and significant effect on earnings quality. However, firm size and audit quality do not have a significant effect on earnings quality. Nevertheless, simultaneously, all three independent variables are proven to have a significant effect on earnings quality. These findings suggest that accrual management practices play a crucial role in enhancing the quality of earnings information, while firm size and audit quality have not yet made a meaningful contribution in this context. This study has implications for companies to adopt greater transparency in financial reporting practices, and for investors to consider internal factors affecting earnings quality. The results are also expected to serve as an academic reference for future research in the field of financial accounting.
Keywords
Accrual Earnings Management; Company Size; Audit Quality; Profitability; Earnings Quality
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.
-
Issue: Vol. 10 No. 2 (2026)
-
Section: Articles
-
Published: 2026-04-01
-
License: CC BY 4.0
-
Copyright: © 2026 Authors
-
DOI: 10.35870/emt.v10i2.6002
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.
Upekha Tri Muliani, Universitas Esa Unggul
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta, Indonesia.
Mahroji Mahroji, Universitas Esa Unggu
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta, Indonesia.
-
Anggraeni, D., & Fitriany. (2020). Pengaruh kualitas audit terhadap kualitas laba: studi pada perusahaan terdaftar di BEI. 17, 123–138. https://doi.org/doi.org/10.21002/jaki.v17i2.123.
-
Apriantini, N., Dewi, M., & Wirama, D. (2022). Ukuran perusahaan dan pengaruhnya terhadap kualitas laba. 17(1), 45–55.
-
Arioglu, E., Borak, M., & Ocak, M. (2024). Hometown religiosity and financial reporting quality: evidence from chairpersons. Managerial Auditing Journal, 39(5), 443–476. https://doi.org/10.1108/MAJ-12-2023-4143.
-
Attia, E. F., Yassen, S., Chafai, A., & Qotb, A. (2024a). The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market. Future Business Journal, 10(1). https://doi.org/10.1186/s43093-024-00307-7.
-
Bachtijeva, D., Tamulevičienė, D., & Subačienė, R. (2024). The impact of corporate social responsibility on the use of earnings management in the context of internal financial and macroeconomic factors: the case of Lithuania. Economies, 12(12). https://doi.org/10.3390/economies12120329.
-
Br Purba, R., & Umar, H. (2021). Kualitas audit deteksi korupsi. Merdeka Kreasi Group.
-
Dewi, F. R., & Fachrurrozie, F. (2021). Pengaruh ukuran perusahaan, profitabilitas, leverage, kepemilikan manajerial, dan kepemilikan institusional terhadap kualitas laba. Business and Economic Analysis Journal, 1(1), 1–13. https://doi.org/10.15294/beaj.v1i1.30141.
-
Erawati, T., & Wuarlela, S. S. (2022). Ukuran perusahaan, profitabilitas, likuiditas, pertumbuhan laba dan kualitas laba pada perusahaan pertambangan di Indonesia. Jurnal Literasi Akuntansi, 2(2), 157–166. https://doi.org/10.55587/jla.v2i2.62.
-
Ernayani, R., Herianingrum, S., Widiastuti, T., Harianto, T., & Zainal, M. (2020). Factors influencing income smoothing practice in the oil and natural gas mining companies during 2012-2016 period. Humanities & Social Sciences Reviews, Issue 2. https://doi.org/10.18510/hssr.2020.8146.
-
Farah Freihat, A., Farhan, A., & Khatatbeh, I. (2025). The nexus of research and development intensity with earnings management: empirical insights from Jordan. Journal of Risk and Financial Management, 18(1). https://doi.org/10.3390/jrfm18010022.
-
Filbey, B. N., Boyer-Davis, S., & Werwie, J. (2025). The influence of auditors’ moral disengagement on audit quality in medium and large-sized firms in the United States: a focus on ethical decision-making. Journal of Leadership, Accountability and Ethics, 22(1), 131.
-
Fitriani, D., Shauki, E., & Shahbudin, A. (2024). Exploring the role of village head in empowering sustainable village economy: a multiple-case study in Indonesia. An International Journal, 16(4s), 1016–1040.
-
Fraditya, G., & Purwaningsih, A. (2023). Accrual earnings management and earnings quality: studies on manufacturing companies listed on the Indonesia stock exchange. Review of Integrative Business and Economics Research, 12(4), 212–219.
-
Guermazi, W. (2023). International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research. International Journal of Disclosure and Governance, 20(2), 200–211. https://doi.org/10.1057/s41310-022-00162-4.
-
Gumede, T. K., Ndlovu, J., Nzama, A. T., & Nkosi, G. S. (2024). Pragmatic multi-stakeholder management: an alternative approach towards sustainable ecotourism development in KwaZulu-Natal, South Africa. African Journal of Development Studies, 14(3), 145–169. https://doi.org/10.31920/2634-3649/2024/v14n3a7.
-
Handayani, S. (2024). Kualitas pengungkapan dan manajemen laba dalam kaitannya dengan karakteristik perusahaan. Ekonomi, 5, 99–116.
-
Hendrani, A., & Septyanto, D. (2021). The effect of return on asset, debt to equity ratio and company size on company value in manufacturing companies in the food and beverage sub-sector on the IDX for 2014-2018. KnE Social Sciences, 2021, 681–693. https://doi.org/10.18502/kss.v5i5.8851.
-
Holly, A., Jao, R., Thody, N., Studi Akuntansi, P., Ekonomi dan Bisnis, F., Atma Jaya Makassar, U., & Tanjung Alang No, J. (2023). Pengaruh kualitas audit dan manajemen laba terhadap nilai perusahaan. FINANCIAL AND TAX, 3(2).
-
Hotang, K. B., Sihotang, E., Taufik, E., & Flora Clarissa Lasar, G. B. (2023). Pengaruh kinerja keuangan, tax avoidance, dan kualitas audit terhadap manajemen laba pada perusahaan manufaktur di bursa efek Indonesia. JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS, 4(2). https://doi.org/10.59806/tribisnis.v4i2.230.
-
Indriani, R., Harmen, H., Rosnah, G., Hutagalung, S., Fiqri, M. I., Grace, N., Limbong, C., Sembiring, O., Sihaloho, R. P., Simarmata, R. C., & Sahfitri, S. (2024). Analisis penyusunan laporan keuangan guna mengembangkan usaha mikro, kecil, dan menengah (UMKM) dalam etika keuangan. In MES Management Journal (Vol. 3).
-
Inneh, E. G., Ayoola, T. J., Olasanmi, O. O., Fakunle, I. O., & Ologunde, O. A. (2024). Does the strength of women in the upper echelon influence earnings quality? The application of critical mass theory. International Journal of Applied Economics, Finance and Accounting, 18(2), 270–281. https://doi.org/10.33094/ijaefa.v18i2.1387.
-
Jeffrey Meli, & James C. Spindler. (2024). The economics of ESG governance and disclosure. The Review of Litigation, 43, 373–402.
-
Khan, S., & Shoaib, A. (2024). Firm value adjustment speed through financial friction in the presence of earnings management and productivity growth: evidence from emerging economies. Humanities and Social Sciences Communications, 11(1). https://doi.org/10.1057/s41599-024-03118-x.
-
King, H. (2023). Assessing the impact of audit quality on accountability and transparency among financial institutions in the United States: a systematic review and meta-analysis. Journal of Finance and Accounting, 7(2), 11–21. https://doi.org/10.53819/81018102t4130.
-
Krismiaji, Purnamasari, D. I., & Sumayyah. (2025). Audit quality and real earnings management: insights from Indonesia. 2, 137–151.
-
Krisnawati, T., Sulistyono, A. B., & Wardayanti, S. M. (2021). Analisis faktor-faktor yang mempengaruhi kualitas laba dengan kualitas audit sebagai variabel intervening perusahaan sektor konsumsi di BEI. IQTISHODUNA, 17(1), 31–48. https://doi.org/10.18860/iq.v17i1.10814.
-
Kurniawan, A. F. (2024). Peran sistem informasi dalam meningkatkan kualitas audit keuangan pemerintah daerah. Ekonomis: Journal of Economics and Business, 8(1), 936. https://doi.org/10.33087/ekonomis.v8i1.1822.
-
Lesmono, B., & Siregar, S. (2021). Studi literatur tentang agency theory. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(2), 203–210. https://doi.org/10.47065/ekuitas.v3i2.1128.
-
Nay-ud, M. (2022). Audit committee effectiveness towards quality of financial reporting of cooperatives in Northern Philippines. International Journal of Management & Entrepreneurship Research, 4(2), 119–130. https://doi.org/10.51594/ijmer.v4i2.298.
-
Ni Made Apriantini, Ni Luh Putu Widhiastuti, & Ni Luh Gde Novitasari. (2022). Pengaruh profitabilitas, leverage, likuiditas, kepemilikan manajerial dan ukuran perusahaan terhadap nilai perusahaan. Kharisma, 4, 190–201.
-
Nirmalasari, F., & Wahyu Widati, L. (2022). Pengaruh leverage, ukuran perusahaan, dan profitabilitas terhadap kualitas laba. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(12), 5596–5605.
-
Novelia, R., & Febyansyah, A. (2023). Pengaruh manajemen laba, rasio perputaran total aset, subsidi pemerintah, dan ukuran perusahaan terhadap kesulitan keuangan. JURNAL ECONOMINA, 2(11), 3424–3443.
-
Priandana, & Prasetyo. (2023). Pengaruh tujuan audit dan tanggung jawab auditor terhadap kualitas laporan keuangan. Jurnal Ekonomi, Manajemen Dan Akuntansi, 1(4), 65–69.
-
Puji R, D., Rahayu, S., & Wiralestari, W. (2023). Pengaruh corporate governance (CG) terhadap kualitas laba dengan manajemen laba sebagai variabel intervening (studi pada perusahaan manufaktur sektor industri barang konsumsi di bursa efek Indonesia tahun 2017-2020). Jurnal Akuntansi & Keuangan Unja, 7(3), 154–167. https://doi.org/10.22437/jaku.v7i3.25167.
-
Putti, S. M., & Kuntadi, C. (2024). Faktor-faktor yang mempengaruhi kualitas audit: pengalaman audit, skeptisisme profesional dan kepercayaan diri. Jurnal Manajemen Dan Akuntansi, 1(3), 129–138. https://doi.org/10.62017/wanargi.
-
Rahmawati, N., Susanti, D., & Purwanti, L. (2021). Analisis manajemen laba menggunakan modified Jones model. Jurnal Akuntansi Kontemporer, 13(3), 77–85. https://doi.org/doi.org/10.24843/JAKON.2021.v13.i03.p07.
-
Rivera, L., Ortiz, N., Moreno, G., & Páez-Gabriunas, I. (2023). The effect of company ownership on the environmental practices in the supply chain: an empirical approach. Sustainability (Switzerland), 15(16). https://doi.org/10.3390/su151612450.
-
Riyanto, B. (2016). Dasar-dasar pembelanjaan perusahaan (4th ed., Issue 01). Yogyakarta: BPFE Fakultas Ekonomi UGM.
-
Salsabila, T., Maidani, & Eprianto, I. (2023). Pengaruh struktur modal, ukuran perusahaan dan profitabilitas terhadap kualitas laba. Jurnal Riset Ilmiah, 3(3), 1419–1438.
-
Septerini, B. N., & Hendrani, A. (2024). Pengaruh kualitas audit, kekuatan pendapatan, dan ukuran perusahaan terhadap nilai perusahaan. Riset Akuntansi Politala, 7, 615–628.
-
Septyorini, D. D. W., & Sofie, S. (2022). Pengaruh cash holding, income tax dan kualitas audit terhadap praktik perataan laba pada perusahaan infrastruktur yang terdaftar di BEI tahun 2019-2021. Jurnal Ekonomi Trisakti, 2(2), 1641–1652. https://doi.org/10.25105/jet.v2i2.14997.
-
Siallagan, H., & Machfoedz, M. (2024). Mekanisme corporate governance, kualitas laba dan nilai perusahaan.
-
Sitanggang, T. (2023). Audit quality of the coal mining companies listed on the Indonesian stock exchange. Social Sciences Journal, 51, 226–235.
-
Supatminingsih, S., & Wicaksono, M. (2020). Pengaruh good corporate governance, ukuran perusahaan dan intellectual capital terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI. Vol. 04, Issue 01.
-
Telaumbanua, S. W. K., & Purwaningsih, E. (2022). Pengaruh leverage, profitabilitas, likuiditas dan ukuran perusahaan terhadap kualitas laba. 5, 3595–3601.
-
Tinenti, R. V. J., & Nugrahanti, Y. W. (2023). Pengaruh investment opportunity set (IOS), kepemilikan manajerial, dan kepemilikan institusional terhadap kualitas laba. Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), 261–277. https://doi.org/10.37631/ebisma.v4i2.1122.
-
Vozna, L., Horodecka, A., & Travin, V. (2023). Uncertainty and the nature of the firm: From Frank Knight and Ronald Coase to an evolutionary approach. Journal of Evolutionary Economics, 33(5), 1397–1425. https://doi.org/10.1007/s00191-023-00842-6.
-
Wahyuni, L., Fahada, R., & Atmaja, B. (2019). The effect of business strategy, leverage, profitability and sales growth on tax avoidance. Indonesian Management and Accounting Research, 16(2), 66–80. https://doi.org/10.25105/imar.v16i2.4686.
-
Wardhani, A. P., Surya Putri, R. V., & Mulyani, S. D. (2020). Kualitas laba perusahaan manufaktur di Indonesia. Media Riset Akuntansi, Auditing & Informasi, 20(1), 117–134. https://doi.org/10.25105/mraai.v20i1.6940.
-
Windarti, A., Prabowo, H., & Sutrisno. (2023). Pengaruh ketepatan waktu pelaporan, ukuran perusahaan dan default risk terhadap kualitas laba perusahaan makanan dan minuman yang terdaftar di BEI 2017-2021. Jurnal Ilmiah Manajemen, Bisnis Dan Ekonomi Kreatif, 2(2).
-
Wulandari, R. (2020). The influence of the board of commissioners and audit committee on financial performance with the as a moderating variable. Journal of Research in Business, Economics, and Education, 2(5), 1144–1152.
-
Yulianti, D., & Rahma, A. (2022). Pengaruh persistensi laba, profitabilitas dan ukuran perusahaan terhadap kualitas laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2016 – 2020. Accounting Global Journal, 6(2), 124–153.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.