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The implementation of PSAK 73, which adopted IFRS 16, brought fundamental changes to lease financial reporting, triggering various challenges for financial performance and corporate policy. The primary issue examined in this literature was the impact of lease capitalization on financial ratios, dividend policy, and potential earnings management. The overall objective of this study was to evaluate the differences in financial performance before and after the implementation of the new standard, as well as to identify the determinants of dividend policy across various sectors. The dominant method employed was a quantitative approach using comparative analysis and panel data regression on companies listed on the Indonesia Stock Exchange. Key findings indicated that the implementation of PSAK 73 significantly increased total assets and liabilities (leverage), yet tended to decrease profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). Furthermore, dividend policy was found to be significantly influenced by profitability and the new capital structure resulting from lease capitalization  

This study aims to conduct a systematic synthesis of available empirical evidence to empirically ascertain the impact of Board of Directors' competence on earnings management practices in Islamic banking. The research employs a qualitative literature review approach. A literature search was performed on the Scopus database for the period 2010–2025, utilizing a combination of the keywords "Islamic bank," "Board of Director," and "Earnings Management." From an initial pool of 127 identified documents, a rigorous screening process based on inclusion and exclusion criteria yielded 53 reputable journal articles as the final units of analysis. Data analysis was conducted using thematic analysis to synthesize substantive findings. The synthesis results consistently confirm that Board of Directors' competence demonstrates a negative and significant impact on earnings management practices in Islamic banking. However, the effectiveness of this impact is not homogeneous. The principal findings identify three crucial boundary conditions: (1) The presence of specific expertise in finance and Sharia contracts at the board level serves as the primary differentiator of supervisory effectiveness; (2) The complementary interaction with the Sharia Supervisory Board (SSB) moderates the strength of this relationship; and (3) The regional institutional context (centralization model in Southeast Asia vs. decentralization in the GCC) significantly influences the effectiveness of governance in curbing the manipulation of discretionary accounts, including the Profit Equalization Reserve (PER).

This study analyzes the factors that influence the cost of equity capital in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2023. The study focuses on information asymmetry, earnings management, voluntary disclosure, and business diversification as determinants of the cost of equity capital. This study is relevant to the dynamics of the financial market after the decline in Bank Indonesia's benchmark interest rate in the 2024–2025 period, which has the potential to change investor preferences and increase attention to the quality and transparency of company information. The study uses a quantitative approach with secondary data obtained from companies' financial statements and annual reports. The sample was determined using purposive sampling and resulted in 177 observations from 46 companies over four years of observation. The cost of equity capital was measured using the Ohlson model, while hypothesis testing was conducted using multiple linear regression analysis. The results show that earnings management and voluntary disclosure have a significant effect on the cost of equity capital. Conversely, information asymmetry and business diversification were not found to have a significant effect. These findings confirm that the quality of financial reporting and the level of information disclosure play an important role in shaping investors' risk perceptions and return expectations.

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often face problems related to earnings management practices. Earnings management is an attempt by company management to manipulate or arrange financial reports, especially profits, for specific purposes. This practice can be carried out to demonstrate better financial performance, meet market targets, or reduce tax burdens. The purpose of this study is to determine the determinants of earnings management, such as intellectual capital, inflation, and third-party funds. This study utilizes information taken from the financial reports of manufacturers listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method that meets the exploratory steps. This research period was taken over three years, with 78 observations used from 26 manufacturing companies. This research method used Eviews 12 with secondary data types. The results of the study show that there is a positive influence between intellectual capital on profit management, and there is no influence of inflation on profit management, and third party funds do not have a significant influence on profit management..

This study is motivated by the importance of financial report transparency in property and real estate companies, particularly regarding earnings management practices that may affect the quality of information for stakeholders. The purpose of this research is to analyze the effect of tax planning, free cash flow, sales growth, and managerial ownership on earnings management in property and real estate companies during the 2020–2023 period. The method employed is a quantitative approach using multiple linear regression analysis with SPSS Version 29. The research sample consists of 21 companies over four years of observation, resulting in 84 financial reports as the research data. The analysis results indicate that sales growth and free cash flow have a positive influence on earnings management, whereas tax planning and managerial ownership show no significant effect. This study confirms that internal factors such as sales performance and cash flow management are more dominant in influencing earnings management compared to ownership aspects or tax strategies. Therefore, companies are advised to focus more on operational efficiency and cash flow management, as well as to enhance governance quality to minimize earnings management practices.

The impact of earnings management practices in banking companies is a consideration of the importance of research on earnings management that discusses how to reduce and control aggressiveness and deviations from earnings management so as to maintain the credibility and quality of information presented by financial reports. This article aims to observe and analyze the development of research on the role of the Sharia Supervisory Board (SSB) in reducing discretionary accruals in Islamic banking. This article uses a qualitative approach to literature study by analyzing articles originating from previous research. Based on the results of the analysis of previous articles, a strong argument is provided that the Sharia Supervisory Board (SSB) plays a significant but complex role in mitigating earnings management practices in Islamic banking. The effectiveness of the SSB's Sharia Supervisory Board, adequate qualifications and expertise (a combination of sharia and financial knowledge) are one of the most consistent determining factors, surpassing mere size or frequency of meetings. There is an academic gap for future research exploring moderating variables, real-world manipulation techniques, and the dynamics of interactions between governance elements within the dual structure that characterizes Islamic banking.

Earnings management is an action that can affect the quality of a company's financial information. As the highest leader, the CEO plays a critical role in strategic decision-making, including in earnings management practices. This study aims to examine the influence of CEO characteristics—namely age, education level, and tenure—on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. A quantitative approach is employed using secondary data from annual reports of 21 companies, with a total of 99 firm-year observations. The data were analyzed using multiple linear regression with leverage, profitability, and sales growth as control variables. The results show that CEO age has a negative effect on earnings management, CEO tenure has a positive effect, while CEO education level shows no significant effect. These findings indicate that the personal characteristics of CEOs influence a company’s tendency to engage in earnings management. This study provides insights for investors, management, and regulators to consider CEO attributes when assessing the risk of financial reporting manipulation.

This article presents an overview of the latest research results discussing the impact of earnings management practices on company value during the 2019-2023 period. This research aims to explore the relationship between earnings management and company value from various perspectives, using qualitative research methods and a case study approach. The researchers searched, analyzed and developed data from previous research, then adapted it to current conditions. The research findings outline the influence of earnings management on company value in the 2019-2023 time period. The research results highlight several trends, including an increased focus on transparency, accountability, as well as the impact of technology on earnings management practices and assessing corporate value. In conclusion, recent research trends show a shift towards deeper and more relevant understanding, with an emphasis on transparency, accountability, the influence of technology, as well as research based on specific industries and country contexts.

This study focuses on examining the relationship between tax planning, deferred tax assets, and deferred tax liabilities on earnings management. The research method used is quantitative with a descriptive approach. The population of the study consists of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2022–2023. The sample comprises 47 company financial statements obtained through purposive sampling, with secondary data as the main source. Data analysis was conducted using multiple linear regression to determine the relationship between the variables under study: tax planning, deferred tax assets, deferred tax liabilities, and earnings management. The results indicate that tax planning and deferred tax liabilities significantly affect earnings management. This suggests that companies can use tax planning strategies to influence reported earnings and manage deferred tax liabilities to achieve desired managerial objectives, such as optimizing tax payments or adjusting earnings levels. However, deferred tax assets do not show a significant impact on earnings management, which may be due to other factors not observed in this study, such as internal company policies or different approaches to managing tax assets. Simultaneously, the findings confirm that all three variables have an impact on earnings management, contributing 10.3%. The remaining 89.7% of the impact comes from other factors not covered in the scope of this research, such as macroeconomic factors, government policies, or even the varying accounting practices of different companies. These findings provide valuable insights into how tax management influences earnings management and open opportunities for further research to better understand other variables that may affect corporate earnings management practices.

This study was conducted to explore in depth how ethical pressure, ethical orientation, and religiosity influence earnings management practices, while also examining whether religiosity plays a role as a moderating variable in this relationship. Using a quantitative, survey-based approach, this study involved 109 respondents with professional backgrounds and experience in accounting and finance, thus deemed relevant in understanding the phenomenon of earnings management from a practitioner's perspective. The data analysis technique used was Partial Least Square Structural Equation Modeling (PLS-SEM), which is considered appropriate for examining relationships between latent variables with high complexity. The results show that ethical pressure has a positive and significant influence on earnings management practices, meaning that the greater the ethical pressure a person feels, the higher the tendency to engage in such practices. Conversely, ethical orientation shows a negative and significant influence, so that individuals with a strong ethical orientation tend to reject this manipulative practice. Religiosity is also shown to have a significant negative influence, so that the higher a person's level of religiosity, the lower their tendency to engage in earnings management. Furthermore, moderation analysis found that religiosity strengthens the influence of ethical orientation in suppressing earnings management practices, meaning that individuals who are both religious and have a high ethical orientation are more consistent in maintaining their integrity. However, the role of religiosity was not proven to be significant in moderating the relationship between ethical pressure and earnings management practices, indicating that although religiosity can shape ethical attitudes, it is not sufficient to mitigate the impact of strong external pressures. These findings imply the importance of strengthening ethical values ​​and religiosity in accounting education and practice to prevent opportunistic behavior that is detrimental to related parties.

This study aims to analyze the effect of family ownership and firm size on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Earnings management has become a crucial concern as it may harm stakeholders due to financial statements that do not reflect the actual financial condition. Family ownership remains dominant in the ownership structure of companies in Indonesia, potentially influencing corporate accounting decisions, including earnings management practices. This research applies a quantitative method using secondary data from annual financial reports of manufacturing companies obtained from the official IDX website. The data analysis technique employed is multiple linear regression with the assistance of SPSS software. The results show that family ownership has a significant effect on earnings management, while firm size has no significant effect. Meanwhile, family ownership and firm size simultaneously have a significant effect on earnings management. These findings are expected to serve as valuable input for investors, regulators, and companies in enhancing financial reporting transparency.

This study aims to determine the effect of profitability (X1) and sales growth (X2) on earnings management (Y) with financial distress (Z) as a mediating variable. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling technique for this study used purposive sampling so that a total of 92 data could be processed. The data analysis technique in this study uses path analysis using SPSS software version 25. The results showed that profitability has a negative effect on earnings management and sales growth has a positive effect on earnings management. Profitability has a positive effect on financial distress, while sales growth has no effect on financial distress. Financial distress has a positive effect on earnings management. The results of the mediating variable test using path analysis show that financial distress is able to mediate the effect of profitability on earnings management, while financial distress is unable to mediate the effect of sales growth on earnings management.

By using earnings management and cash flow as intervening variables, this study aims to investigate how company value is influenced by ownership structure, company characteristics, and capital structure. This research method employs a quantitative approach. The secondary data used in this study comes from the financial statements of mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Smart-PLS software is used to perform data analysis. Out of the eleven proposed hypotheses, only hypothesis H3 is accepted, which indicates that Ownership Structure has a significant impact on Company Value.  

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

This study aims to examine the impact of CEO turnover on earnings management in non-financial companies listed on the Indonesia Stock Exchange (BEI) during the period of 2018–2023, with independent commissioners as a moderating variable. Multiple linear regression is used as the model, and the results show that CEO turnover has a significant negative impact on earnings management, where the new CEO tends to engage in earnings management through Big Bath Accounting to improve future performance. Furthermore, independent commissioners have been proven to significantly moderate the relationship between CEO turnover and earnings management, with a higher proportion of independent commissioners in the board of commissioners weakening the negative effect of CEO turnover on earnings management. Control variables such as leverage, profitability, and company size also have a significant impact on earnings management practices. This study contributes to the development of corporate governance in Indonesia, particularly regarding the role of independent commissioners in controlling earnings management practices. The findings are expected to provide insights for investors and regulators in assessing the risks of financial report manipulation and improving transparency and accountability in companies listed on the stock exchange.

The purpose of this study is to determine the effect of gender diversity, stock bonus compensation, and financial expertise of independent commissioners on earnings management in manufacturing companies in Indonesia for the period 2018-2022. This study uses secondary data obtained through the annual financial reports of manufacturing companies listed on the IDX for the period 2018-2022. This study is a quantitative study with sampling using the purposive sampling method and obtaining 135 research sample data. The analysis method used is multiple linear regression analysis using SPSS software version 27. The results of this study indicate that the Board of Directors Gender Diversity variable has a significant positive effect on earnings management. The Stock Bonus Compensation variable has a significant negative effect on earnings management. Meanwhile, the Independent Commissioner Financial Expertise variable has a positive but insignificant effect on earnings management.

This research aims to examine the influence of information asymmetry, earnings management, and intellectual capital disclosure on the cost of equity capital in financial sector companies listed on the Indonesia Stock Exchange in 2019-2023. This research uses quantitative research and the data used in this research is secondary data in the form of annual reports for the 2019-2023 period. The number of samples used in this research was 50 from 10 companies in the population of financial sector companies. By using a purposive sampling method based on predetermined criteria. Based on the results of research that has been conducted, it shows that information asymmetry, earnings management, and Intellectual Capital disclosure have a simultaneous effect on the cost of equity capital. Information asymmetry and earnings management influence the cost of equity capital, while intellectual capital disclosure has no influence on the cost of equity capital.

Earnings management remains a critical topic in financial reporting, as it can mislead stakeholders and distort the actual financial performance of a company. This study aims to analyze and test the effect of deferred tax assets, deferred tax expenses, and managerial ownership on earnings management in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The motivation behind this research stems from the increasing concerns over the use of tax-related components and ownership structures as instruments in manipulating financial outcomes. The research employs a descriptive method with a quantitative approach, utilizing secondary data sourced from published financial statements and annual reports. The sample is selected through purposive sampling based on specific criteria, resulting in a total of 10 companies being analyzed. The analytical techniques applied include descriptive statistics, panel data regression, classical assumption tests, multiple linear regression, and hypothesis testing to ensure robust and valid results. The findings reveal that deferred tax assets do not significantly affect earnings management practices. In contrast, deferred tax expenses and managerial ownership are found to have a significant influence on earnings management. Furthermore, when tested simultaneously, deferred tax assets, deferred tax expenses, and managerial ownership collectively exhibit a significant effect on earnings management. These results imply that while not all tax-related variables influence earnings manipulation, certain components—particularly deferred tax expenses and ownership structure—play a pivotal role. This study contributes to the literature by providing empirical evidence on the relevance of tax accounting and governance mechanisms in shaping earnings quality.

This study aims to find out and analyze the influence of Profitability, Leverage, Liquidity, Activity, Profit Management on Audit report lag.  In this study, it was carried out on companies in the Concumer Cyclicals Sector listed on the Indonesia Stock Exchange for the year 2019-2023. The sample determination method in this study uses the purposive sampling method and was obtained from 69 companies in the consumer cyclicals sector. The data analysis technique used in this study is multiple linear regression using SPSS version 22 software. Based on the results of the study, it can be concluded that profitability has a negative effect, leverage has a negative and significant effect, liquidity has a negative effect, activity has a positive effect, and profit management has no effect on audit report lag.