ANALISIS FAKTOR MANAJEMEN LABA KEUANGAN TERHADAP PROFITABILITAS PERUSAHAAN TERDAFTAR DI INDONESIA
Abstract
Penelitian ini mengusulkan untuk mengkaji determinan keuangan Manajemen Laba terhadap profitabilitas pada perusahaan terdaftar di Indonesia. Studi saat ini menemukan bahwa kemampuan laba perusahaan menghasilkan secara signifikan dan positif terkait dengan profitabilitas yang dinilai oleh ROA. Menurut temuan penelitian ini, semakin tinggi kapasitas pendapatan perusahaan, semakin tinggi profitabilitasnya di antara perusahaan publik di Indonesia. Kemampuan struktur keuangan memiliki hubungan negatif yang cukup signifikan dengan ROA, yang berarti bahwa dengan membaiknya struktur keuangan emiten di Indonesia, profitabilitas mereka akan meningkat pada tingkat yang sama. Selanjutnya, temuan statistik menunjukkan bahwa faktor non-keuangan tidak memiliki hubungan yang signifikan dengan ROA. Objek penelitian terdiri dari 479 perusahaan termasuk semua sektor yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 sampai 2020. Penelitian ini menggunakan teknik purposive sampling dalam pengumpulan data penelitian. Data diolah menggunakan metode regresi berganda dengan aplikasi statistik SPSS dan Eviews.
References
Ado, Abdullahi Bala, Norfadzilah Rashid, Umar Aliyu Mustapha, and Lateef Saheed Ademola. 2020. “The Financial Determinants of Earnings Management and the Profitability of Listed Companies in Nigeria.” Journal of Critical Reviews 7(9):31–36. doi: 10.31838/jcr.07.09.06.
Amanda, Rezana Intan. 2019. “The Impact Of Cash Turnover, Receivable Turnover, Inventory Turnover, Current Ratio And Debt To Equity Ratio On Profitability.” Journal of Research in Management 2(2):14–22. doi: 10.32424/jorim.v2i2.66.
Bunaca, Nurdayadi. 2019. “The Impact of Deferred Tax Expense and Tax Planning Toward Earnings Management and Profitability.” Jurnal Bisnis Dan Akuntansi 21(2):215–36. doi: 10.34208/jba.v21i2.625.
Dakhlallh, Mohammad Mustafa, Norfadzilah Rashid, Wan Amalina Wan Abdullah, and Hossam Jamil Al Shehab. 2020. “Audit Committee and Tobin’s Q as a Measure of Firm Performance among Jordanian Companies.” Journal of Advanced Research in Dynamical and Control Systems 12(1):28–41. doi: 10.5373/JARDCS/V12I1/20201005.
Dionycio Kalesaran, Marjam Mangantar, and Joy E. Tulung. 2020. “Pengaruh Pertumbuhan Perusahaan, Kebijakan Dividen Dan Struktur Modal Terhadap Profitabilitas Pada Industri Perbankan Yang Terdaftar Di Bei (Periode 2014-2017).” Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi 8(3):184–92. doi: 10.35794/emba.v8i3.29863.
Lumbantobing, Ischak P., Lod Sulivyo, Dede Nuary Sukmayuda, and Anggi Dinia Riski. 2020. “The Effect of Debt to Asset Ratio and Debt to Equity Ratio on Return on Assets in Hotel , Restaurant , and Tourism Sub Sectors Listed on Indonesia Stock Exchange for the 2014-2018 Per.” 176–86.
Memon, Fozia, Niaz Ahmed Bhutto, and Ghulam Abbas. 2012. “Capital Structure and Firm Performance : A Case of Textile Sector of Pakistan.” Asian Journal of Business and Management Sciences 1(9):9–15.
Murad, Asif Hussain Samo and Hadeeqa. 2019. “Impact of Liquidity and Financial Leverage on Firm’s Profitability – an Empirical Analysis of the Textile Industry of Pakistan.” Research Journal of Textile and Apparel 23(4):291–305. doi: 10.1108/RJTA-09-2018-0055.
Nuraddeen Usman Miko. 2020. “Effect of Corporate Governance Mechanisms and Firm Characteristics on Earnings Management Practice among Nigerian Companies Nuraddeen Usman Miko 1.” Journal of Management Sciences Vol.18, No.
Nuraddeen Usman Miko, Hasnah Kamardin. 2016. “Corporate Ownership and Control Journal.” Corporate Ownership and Control Journal 13(2):3–182.
Prativi, Yulinda Putri, Divina Mahardika Dewi, and Chairia. 2020. “JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi) Vol. 4 No. 1, 2020.” Jimea 4(1):106–13.
Revida, Rachma, and Dina Fitrisia Septiarini. 2017. “Analisis Pengaruh Struktur Pasar Dan Perilaku Pasar Terhadap Kinerja Pasar Pada Bank Umum Syariah Di Indonesia Dan Malaysia Tahun 2011-2015.” Jurnal Ekonomi Syariah Teori Dan Terapan 4(5):367–80.
Samo, Asif Hussain, and Hadeeqa Murad. 2019. “Impact of Liquidity and Financial Leverage on Firm’s Profitability – an Empirical Analysis of the Textile Industry of Pakistan.” Research Journal of Textile and Apparel 23(4):291–305. doi: 10.1108/RJTA-09-2018-0055.
Samosir, Ferry Christian. 2018. “Effect of Cash Conversion Cycle , Firm Size , and Firm Age to Profitability.” Journal of Applied Accounting and Taxation 3(1):50–57.
Sara W Bassiouny. 2016. “The Impact of Corporate Characteristics on Environmental Information Disclosure: An Empirical Study on the Listed Firms in Egypt.” Journal of Business and Retail Management Research 10(3):232–41. doi: 10.24052/jbrmr/v12is02/tioccoeidaesotlfie.
Sitorus, Jessy Safitri, Nokia Ismeralda Tanasya, Rizki Fadillah, Yomarni Gulo, Universitasiprima Indonesia, Kebijakan Dividen, and Kebijakan Dividen. 2020. “463-Article Text-1608-1-10-20200912.” JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi) 4(3):424–40.
Syanthi, Nila Trisna Trisna, Made Sudarma, and Erwin Saraswati. 2017. “Dampak Manajemen Laba Terhadap Perencanaan Pajak Dan Persistensi Laba.” EKUITAS (Jurnal Ekonomi Dan Keuangan) 17(2):192. doi: 10.24034/j25485024.y2013.v17.i2.2248.
Thafani, A. R. Fathima, and M. A. Mohamed Abdullah. 2014. “Impact of Dividend Payout on Corporate Profitability : Evident from Colombo Stock Exchange.” Advances in Economics and Business Management (AEBM) 1(1):27–33.
Ulzanah, Ashifa Arief, and Isrochmani Murtaqi. 2015. “The Impact of Earnings Per Share , Debt To Equity Ratio , and Current Ratio Towards the Profitability of Companies Listed in Lq45 From 2009 To 2013.” Journal of Business and Management 4(1):18–27.
Uwuigbe, Uwalomwa, Uwuigbe Olubukunola Ranti, and Okorie Bernard. 2014. “Assessment of the Effects of Firms Characteristics on Earnings Management of Listed Firms in Nigeria.” Asian Economic and Financial Review Vol. 13, N:159–174. doi: 10.18488/journal.aefr/2015.5.2/102.2.218.228.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Amanda, Rezana Intan. 2019. “The Impact Of Cash Turnover, Receivable Turnover, Inventory Turnover, Current Ratio And Debt To Equity Ratio On Profitability.” Journal of Research in Management 2(2):14–22. doi: 10.32424/jorim.v2i2.66.
Bunaca, Nurdayadi. 2019. “The Impact of Deferred Tax Expense and Tax Planning Toward Earnings Management and Profitability.” Jurnal Bisnis Dan Akuntansi 21(2):215–36. doi: 10.34208/jba.v21i2.625.
Dakhlallh, Mohammad Mustafa, Norfadzilah Rashid, Wan Amalina Wan Abdullah, and Hossam Jamil Al Shehab. 2020. “Audit Committee and Tobin’s Q as a Measure of Firm Performance among Jordanian Companies.” Journal of Advanced Research in Dynamical and Control Systems 12(1):28–41. doi: 10.5373/JARDCS/V12I1/20201005.
Dionycio Kalesaran, Marjam Mangantar, and Joy E. Tulung. 2020. “Pengaruh Pertumbuhan Perusahaan, Kebijakan Dividen Dan Struktur Modal Terhadap Profitabilitas Pada Industri Perbankan Yang Terdaftar Di Bei (Periode 2014-2017).” Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi 8(3):184–92. doi: 10.35794/emba.v8i3.29863.
Lumbantobing, Ischak P., Lod Sulivyo, Dede Nuary Sukmayuda, and Anggi Dinia Riski. 2020. “The Effect of Debt to Asset Ratio and Debt to Equity Ratio on Return on Assets in Hotel , Restaurant , and Tourism Sub Sectors Listed on Indonesia Stock Exchange for the 2014-2018 Per.” 176–86.
Memon, Fozia, Niaz Ahmed Bhutto, and Ghulam Abbas. 2012. “Capital Structure and Firm Performance : A Case of Textile Sector of Pakistan.” Asian Journal of Business and Management Sciences 1(9):9–15.
Murad, Asif Hussain Samo and Hadeeqa. 2019. “Impact of Liquidity and Financial Leverage on Firm’s Profitability – an Empirical Analysis of the Textile Industry of Pakistan.” Research Journal of Textile and Apparel 23(4):291–305. doi: 10.1108/RJTA-09-2018-0055.
Nuraddeen Usman Miko. 2020. “Effect of Corporate Governance Mechanisms and Firm Characteristics on Earnings Management Practice among Nigerian Companies Nuraddeen Usman Miko 1.” Journal of Management Sciences Vol.18, No.
Nuraddeen Usman Miko, Hasnah Kamardin. 2016. “Corporate Ownership and Control Journal.” Corporate Ownership and Control Journal 13(2):3–182.
Prativi, Yulinda Putri, Divina Mahardika Dewi, and Chairia. 2020. “JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi) Vol. 4 No. 1, 2020.” Jimea 4(1):106–13.
Revida, Rachma, and Dina Fitrisia Septiarini. 2017. “Analisis Pengaruh Struktur Pasar Dan Perilaku Pasar Terhadap Kinerja Pasar Pada Bank Umum Syariah Di Indonesia Dan Malaysia Tahun 2011-2015.” Jurnal Ekonomi Syariah Teori Dan Terapan 4(5):367–80.
Samo, Asif Hussain, and Hadeeqa Murad. 2019. “Impact of Liquidity and Financial Leverage on Firm’s Profitability – an Empirical Analysis of the Textile Industry of Pakistan.” Research Journal of Textile and Apparel 23(4):291–305. doi: 10.1108/RJTA-09-2018-0055.
Samosir, Ferry Christian. 2018. “Effect of Cash Conversion Cycle , Firm Size , and Firm Age to Profitability.” Journal of Applied Accounting and Taxation 3(1):50–57.
Sara W Bassiouny. 2016. “The Impact of Corporate Characteristics on Environmental Information Disclosure: An Empirical Study on the Listed Firms in Egypt.” Journal of Business and Retail Management Research 10(3):232–41. doi: 10.24052/jbrmr/v12is02/tioccoeidaesotlfie.
Sitorus, Jessy Safitri, Nokia Ismeralda Tanasya, Rizki Fadillah, Yomarni Gulo, Universitasiprima Indonesia, Kebijakan Dividen, and Kebijakan Dividen. 2020. “463-Article Text-1608-1-10-20200912.” JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi) 4(3):424–40.
Syanthi, Nila Trisna Trisna, Made Sudarma, and Erwin Saraswati. 2017. “Dampak Manajemen Laba Terhadap Perencanaan Pajak Dan Persistensi Laba.” EKUITAS (Jurnal Ekonomi Dan Keuangan) 17(2):192. doi: 10.24034/j25485024.y2013.v17.i2.2248.
Thafani, A. R. Fathima, and M. A. Mohamed Abdullah. 2014. “Impact of Dividend Payout on Corporate Profitability : Evident from Colombo Stock Exchange.” Advances in Economics and Business Management (AEBM) 1(1):27–33.
Ulzanah, Ashifa Arief, and Isrochmani Murtaqi. 2015. “The Impact of Earnings Per Share , Debt To Equity Ratio , and Current Ratio Towards the Profitability of Companies Listed in Lq45 From 2009 To 2013.” Journal of Business and Management 4(1):18–27.
Uwuigbe, Uwalomwa, Uwuigbe Olubukunola Ranti, and Okorie Bernard. 2014. “Assessment of the Effects of Firms Characteristics on Earnings Management of Listed Firms in Nigeria.” Asian Economic and Financial Review Vol. 13, N:159–174. doi: 10.18488/journal.aefr/2015.5.2/102.2.218.228.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2021-11-02
How to Cite
Supriyanto, S., & Jessie, J. (2021). ANALISIS FAKTOR MANAJEMEN LABA KEUANGAN TERHADAP PROFITABILITAS PERUSAHAAN TERDAFTAR DI INDONESIA. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(3), 2039-2055. https://doi.org/10.31955/mea.v5i3.1646
Section
Articles
Copyright (c) 2021 Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
