Determinan Manajemen Laba pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Peri-ode 2022–2024

Devin Raynadi Wiguna; Geraldo Jose Reynaldi; Kusuma Dewi; Ervina Indri Sari

doi:10.55606/jaemb.v6i1.9112

Authors

Devin Raynadi Wiguna Institut Bisnis dan Informatika Kesatuan
Geraldo Jose Reynaldi Institut Bisnis dan Informatika Kesatuan
Kusuma Dewi Institut Bisnis dan Informatika Kesatuan
Ervina Indri Sari Institut Bisnis dan Informatika Kesatuan

DOI:

https://doi.org/10.55606/jaemb.v6i1.9112

Keywords:

agency theory, earnings management, firm growth, firm size, gender diversity

Abstract

This study aims to evaluate the impact of firm size, gender diversity on the board of directors, and firm growth on earnings management practices in Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, using the agency theory framework. This quantitative research uses secondary data from the company's annual reports. The population includes all companies in the Basic Materials sector, while the sample was determined via purposive sampling. Data were analyzed using multiple linear regression on panel data, and estimation was performed using the fixed effects model in EViews 12. After classical assumption testing and model selection, the research results indicate that firm size and firm growth strengthen earnings management practices, while gender diversity has no significant effect. These findings support the implications of agency theory that incentives and increased monitoring needs, which grow with company size and growth, drive earnings management practices, while also providing empirical contributions to strengthening corporate governance and monitoring mechanisms.

References

[1] S. E. Vatis, G. Drogalas, A. Persakis, dan E. Chytis, “The Impact of ESG on Earnings Quality and Real Earnings Management: The Role of Firm Size,” Sustainability 2025, Vol. 17, Page 5027, vol. 17, no. 11, hlm. 5027, Mei 2025, doi: 10.3390/SU17115027.

[2] M. Khafid dan N. A. Adyastuti, “Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Manajemen Laba dengan Kompensasi Bonus sebagai Variabel Moderating,” Owner : Riset dan Jurnal Akuntansi, vol. 6, no. 2, hlm. 2071–2084, Apr 2022, doi: 10.33395/OWNER.V6I2.830.

[3] F. Sholichah dan A. Kartika, “Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Kepemilikan Manajerial terhadap Ma-najemen Laba,” Syntax Literate ; Jurnal Ilmiah Indonesia, vol. 7, no. 1, hlm. 716–730, Sep 2022, doi: 10.36418/SYNTAX-LITERATE.V7I1.5858.

[4] W. Hardiyanti, A. Kartika, S. Sudarsi, dan U. Stikubank, “Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Perusahaan Manufaktur,” Owner : Riset dan Jurnal Akuntansi, vol. 6, no. 4, hlm. 4071–4082, Okt 2022, doi: 10.33395/OWNER.V6I4.1035.

[5] I. L. S. Munthe, “PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI,” Jurnal Ilmiah Akuntansi dan Finansial Indonesia, vol. 2, no. 2, hlm. 53–60, Apr 2019, doi: 10.31629/JIAFI.V2I2.1720.

[6] Karina dan Sutarti, “Pengaruh Ukuran Perusahaan Dan Corporate Governance Terhadap Manajemen Laba Di Industri Per-bankan Indonesia: Studi Kasus Pada Industri Perbankan Yang Terdaftar Di BEI Pada Tahun 2016-2018,” Jurnal Ilmiah Akuntansi Kesatuan, vol. 9, no. 1, hlm. 121–136, Apr 2021, doi: 10.37641/JIAKES.V9I1.487.

[7] N. W. Rohmah dan D. Meirini, “PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEPEMILIKAN MA-NAJERIAL, DAN GENDER DIVERSITY TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Indeks LQ45 BEI Periode 2016-2020),” Kompartemen : Jurnal Ilmiah Akuntansi, vol. 20, no. 2, hlm. 301–314, Jan 2022, doi: 10.30595/KOMPARTEMEN.V20I2.13924.

[8] F. Putra dan D. Setiawan, “Diversity of the board, nomination committee and earnings management in the two-tier system,” Journal of Derivatives and Quantitative Studies, vol. 33, no. 3, hlm. 207–230, Okt 2025, doi: 10.1108/JDQS-08-2024-0037/1251955/DIVERSITY-OF-THE-BOARD-NOMINATION-COMMITTEE-AND.

[9] J. Jusup dan E. A. Sambuaga, “THE EFFECT OF THE EXISTENCE OF WOMEN BOARD OF DIRECTORS IN THE BOARD OF DIRECTORS ON ACCURAL EARNINGS MANAGEMENT,” Jurnal Akuntansi, vol. 16, no. 1, hlm. 67–87, Mar 2022, doi: 10.25170/JAK.V16I1.2705.

[10] V. A. Primacintya dan I. W. Kusuma, “Environmental, social and governance (ESG) performance and earnings management: the role of gender diversity,” Asian Journal of Accounting Research, vol. 10, no. 3, hlm. 294–314, Jun 2025, doi: 10.1108/AJAR-12-2023-0414/FULL/PDF.

[11] M. Usman, J. Nwachukwu, dan E. Ezeani, “The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions,” International Journal of Accounting and Information Management, vol. 30, no. 5, hlm. 600–616, Sep 2022, doi: 10.1108/IJAIM-05-2022-0112.

[12] I. A. Djashan dan R. Marliyana, “Profitabilitas, Pertumbuhan Perusahaan, Dan Kualitas Audit Memengaruhi Manajemen Laba Pada Perusahaan Non-Keuangan,” Jurnal Liabilitas, vol. 6, no. 2, hlm. 67–76, Agu 2021, doi: 10.54964/LIABILITAS.V6I2.80.

[13] B. Razak dan H. Helmy, “Pengaruh Dewan Direksi Wanita, Dewan Komisaris Wanita Dan Kualitas Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba,” JURNAL EKSPLORASI AKUNTANSI, vol. 2, no. 4, hlm. 3434–3451, Des 2020, doi: 10.24036/JEA.V2I4.294.

[14] Komara, G. Zulfia, dan T. Setyowati, “THE EFFECT OF PROFITABILITY, FINANCIAL RISKS, AND COMPANY GROWTH ON EARNINGS MANAGEMENT IN LQ45 INDEXED MANUFACTURING COMPANIES IN THE IN-DONESIA STOCK EXCHANGE PERIOD 2016-2021,” JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., vol. 10, no. 3, hlm. 1774–1788, Sep 2023, doi: 10.35794/JMBI.V10I3.50468.

[15] A. N. Hasibuan dan R. Dwiarti, “PENGARUH PROFITABILITAS, RESIKO KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KOSMETIK DAN KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESI TAHUN 2013-2017,” Jurnal Manajemen dan Keuangan, vol. 8, no. 1, hlm. 21–33, Mei 2019, doi: 10.33059/JMK.V8I1.1129.

[16] S. Tang dan F. Fiorentina, “PENGARUH KARAKTERISTIK PERUSAHAAN, KINERJA PERUSAHAAN, DAN MANAGEMENT ENTRENCHMENT TERHADAP MANAJEMEN LABA,” Jurnal Ekonomi Bisnis dan Kewirausahaan, vol. 10, no. 2, hlm. 121–139, Agu 2021, doi: 10.26418/JEBIK.V10I2.47461.

[17] V. Pangesti dan C. Cheisviyanny, “Pengaruh Ukuran KAP, Kepemilikan Manajerial dan Pertumbuhan Perusahaan terhadap Manajemen Laba,” JURNAL EKSPLORASI AKUNTANSI, vol. 5, no. 3, hlm. 963–977, Agu 2023, doi: 10.24036/JEA.V5I3.773.

[18] I. Setyaningrum dan M. Nursita, “Pengaruh Pertumbuhan Perusahaan, Umur Perusahaan dan Financial Distress terhadap Ma-najemen Laba,” AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, vol. 4, no. 3, hlm. 1216–1229, Sep 2024, doi: 10.37481/JMEB.V4I3.915.

[19] C. R. Lumbantobing, I. Iriyadi, R. Puspitasari, D. S. Tullah, dan J. Febrian, “FINANCIAL RISK: THE INTERPLAY OF LEVERAGE, INTANGIBLES, AND EARNINGS MANAGEMENT,” RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis, vol. 7, no. 2, hlm. 209–225, Okt 2025, doi: 10.37641/RISET.V7I2.2623.

[20] E. Taufiq, “Pengaruh Ukuran Perusahaan Dan Tax Avoidance Terhadap Manajemen Laba Perusahaan Manufaktur Di Bursa Efek Indonesia,” EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis, vol. 10, no. 2, hlm. 1097-1108–1097–1108, Jul 2022, doi: 10.37676/EKOMBIS.V10I2.2589.

[21] B. Christella dan V. A. Santo, “Pengaruh Perencanaan Pajak, Cash Holding, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba,” Owner : Riset dan Jurnal Akuntansi, vol. 8, no. 4, hlm. 4221–4231, Sep 2024, doi: 10.33395/OWNER.V8I4.2436.

[22] S. Joe dan S. Ginting, “The The Influence of Firm Size, Leverage, and Profitability on Earnings Management,” Jurnal Ilmiah Akuntansi Kesatuan, vol. 10, no. 3, hlm. 567–574, Des 2022, doi: 10.37641/JIAKES.V10I3.1505.

[23] E. F. Attia, S. Yassen, A. Chafai, dan A. Qotb, “The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market,” Future Business Journal, vol. 10, no. 1, Des 2024, doi: 10.1186/S43093-024-00307-7.

[24] N. G. Peter, “Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community,” Journal of Business and Socio-economic Development, vol. 4, no. 2, hlm. 142–160, Mar 2024, doi: 10.1108/JBSED-09-2022-0099.

[25] F. Hanisa dan E. Rahmi, “Pengaruh Financial Leverage, Kualitas Audit Dan Pertumbuhan Perusahaan Terhadap Manajemen Laba,” Jurnal Ecogen, vol. 4, no. 2, hlm. 317–326, Jul 2021, doi: 10.24036/JMPE.V4I2.11056.

[26] A. T. Basuki dan I. Yuliadi, ELECTRONIC DATA PROCESSING (SPSS 15 dan EVIEWS 7), 1 ed. Yogyakarta: Danisa Media, 2014.

[27] A. Fadhilah dan A. Kartika, “Pengaruh Ukuran Perusahaan, Arus Kas Bebas, Leverage, dan Profitabilitas Terhadap Manajemen Laba,” Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , vol. 15, no. 1, hlm. 25–37, Jun 2022, doi: 10.51903/KOMPAK.V15I1.593.