How Financial Distress Influences Earnings Management
DOI:
https://doi.org/10.38156/gesi.v9i1.365Kata Kunci:
Influence, , Financial Distress, Earnings ManagementAbstrak
This research is to analyze the influence of financial distress on earnings management in banking companies listed on the Indonesia Stock Exchange for the 2018-2024 period. The sample in this study was determined using purposive sampling. The sample size is 80 company annual reports. Data collection uses documentation. Data analysis uses regression by SPSS. Financial distress is proven to influence earnings management. This means that when a company faces financial difficulties, management will tend to carry out earnings management to cover up the financial difficulties faced so that it looks good in the eyes of stakeholders. The contribution given by independent variables to earnings management variables is small, so it is recommended that further research add independent variables outside this research and use other sectors as a basis for further research. This research provides practical benefits to banking company management to avoid earnings management practices.
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