The Effect of Labor Producticity Gap and Financial Factors on Earnings Management

Authors

  • Tining Sri Lestari Universitas Islam Negeri Raden Mas Said Surakarta
  • Fitri Laela Wijayati Universitas Islam Negeri Raden Mas Said Surakarta

Keywords:

Real activities manipulation, Labor producticity gap, ROA, Firm size, Age, Leverage

Abstract

This study aims to determine the effect of labor producticity gap and financial factors on earnings management in non-cyclical consumer sector companies listed on IDX / BEI for the 2019-2022 period. The theory used in this research is agency theory. The sample of this study consisted of 64 companies with a total of 256 observation data. The analysis method used in this research is panel data regression analysis. The results showed that firm size has a positive effect on earnings management. Firm age has a positive effect on earnings management. Leverage has a positive effect on earnings management. ROA has a negative effect on earnings management. Labor producticity gap has no significant effect on earnings management. This research is limited only to consumer non-cyclicals companies so that the results cannot be generalized to other sectors.

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Published

2024-10-24

How to Cite

Tining Sri Lestari, & Fitri Laela Wijayati. (2024). The Effect of Labor Producticity Gap and Financial Factors on Earnings Management. International Conference on Islamic Economics (ICIE), 1(1), 494–510. Retrieved from https://proceeding.uingusdur.ac.id/index.php/icie/article/view/2582

Issue

Vol. 1 (2024): The 1st International Conference on Islamic Economics (ICIE)

Section

Articles