{"id":"https://openalex.org/W4281678186","doi":"https://doi.org/10.35134/ekobistek.v11i2.316","title":"Influence of Profitability, Liquidity, Leverage and Company Size on Earnings Management","display_name":"Influence of Profitability, Liquidity, Leverage and Company Size on Earnings Management","publication_year":2022,"publication_date":"2022-06-07","ids":{"openalex":"https://openalex.org/W4281678186","doi":"https://doi.org/10.35134/ekobistek.v11i2.316"},"language":"en","primary_location":{"id":"doi:10.35134/ekobistek.v11i2.316","doi":"https://doi.org/10.35134/ekobistek.v11i2.316","is_oa":true,"landing_page_url":"https://doi.org/10.35134/ekobistek.v11i2.316","pdf_url":"https://jman-upiyptk.org/ojs/index.php/ekobistek/article/download/316/154","source":{"id":"https://openalex.org/S4210237128","display_name":"Jurnal Ekobistek","issn_l":"2301-5268","issn":["2301-5268","2527-9483"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3020390545","host_organization_name":"Universitas Putra Indonesia \"YPTK\"","host_organization_lineage":["https://openalex.org/I3020390545"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekobistek","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jman-upiyptk.org/ojs/index.php/ekobistek/article/download/316/154","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056242797","display_name":"Rio Syaputra","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55892964","display_name":"Andalas University","ror":"https://ror.org/04ded0672","country_code":"ID","type":"education","lineage":["https://openalex.org/I55892964"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Rio Syaputra","raw_affiliation_strings":["Universitas Andalas"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Andalas","institution_ids":["https://openalex.org/I55892964"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5056242797"],"corresponding_institution_ids":["https://openalex.org/I55892964"],"apc_list":null,"apc_paid":null,"fwci":3.4661,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.92443543,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"79","last_page":"85"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9688000082969666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9688000082969666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0272000003606081,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.00139999995008111,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9829999804496765},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9860000014305115},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9340000152587891},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9829999804496765},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9200000166893005},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9900000095367432}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7898008823394775},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.6710566282272339},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6525487303733826},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6379789113998413},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.6358460187911987},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5748299956321716},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.5372995734214783},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.5139083862304688},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5116763114929199},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.44034987688064575},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3897191286087036},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.36402279138565063},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.22706389427185059},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.18762189149856567},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.155575692653656},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.10322189331054688},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.10208925604820251},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.35134/ekobistek.v11i2.316","doi":"https://doi.org/10.35134/ekobistek.v11i2.316","is_oa":true,"landing_page_url":"https://doi.org/10.35134/ekobistek.v11i2.316","pdf_url":"https://jman-upiyptk.org/ojs/index.php/ekobistek/article/download/316/154","source":{"id":"https://openalex.org/S4210237128","display_name":"Jurnal Ekobistek","issn_l":"2301-5268","issn":["2301-5268","2527-9483"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3020390545","host_organization_name":"Universitas Putra Indonesia \"YPTK\"","host_organization_lineage":["https://openalex.org/I3020390545"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekobistek","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.35134/ekobistek.v11i2.316","doi":"https://doi.org/10.35134/ekobistek.v11i2.316","is_oa":true,"landing_page_url":"https://doi.org/10.35134/ekobistek.v11i2.316","pdf_url":"https://jman-upiyptk.org/ojs/index.php/ekobistek/article/download/316/154","source":{"id":"https://openalex.org/S4210237128","display_name":"Jurnal Ekobistek","issn_l":"2301-5268","issn":["2301-5268","2527-9483"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3020390545","host_organization_name":"Universitas Putra Indonesia \"YPTK\"","host_organization_lineage":["https://openalex.org/I3020390545"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekobistek","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.7257999777793884,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4281678186.pdf","grobid_xml":"https://content.openalex.org/works/W4281678186.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W2801633940","https://openalex.org/W2893544682","https://openalex.org/W2906433771","https://openalex.org/W2924896577","https://openalex.org/W2945584895","https://openalex.org/W2952934531","https://openalex.org/W2971859158","https://openalex.org/W2999577573","https://openalex.org/W3005203685","https://openalex.org/W3008967834","https://openalex.org/W3039896047","https://openalex.org/W3047953347","https://openalex.org/W3091930140","https://openalex.org/W3152568649","https://openalex.org/W3200329639","https://openalex.org/W4205278039"],"related_works":["https://openalex.org/W4381684628","https://openalex.org/W4310348372","https://openalex.org/W4361002997","https://openalex.org/W4389751239","https://openalex.org/W4387262010","https://openalex.org/W4400607323","https://openalex.org/W7061289614","https://openalex.org/W4223419518","https://openalex.org/W4223526841","https://openalex.org/W4312429130"],"abstract_inverted_index":{"This":[0],"study":[1],"aims":[2],"to":[3],"analyze":[4],"and":[5,13,37,152],"estimate":[6],"the":[7,24,47,64,67,71,89,106,124,140,144,168],"effect":[8,81,98,116,135,159],"of":[9,66],"Profitability,":[10,149],"Liquidity,":[11,150],"Leverage":[12,112,151],"Company":[14,153],"Size":[15,154],"on":[16,23,46,63,82,99,117,136,160,167],"Earnings":[17,83,100,118,161],"Management":[18,162],"in":[19,28,163,172],"Manufacturing":[20,164],"Companies":[21,165],"listed":[22,45,166],"Indonesia":[25,48,169],"Stock":[26,49,170],"Exchange":[27,171],"2014-2018.":[29,173],"The":[30,51,85,102,120],"sample":[31],"selection":[32],"technique":[33,54],"used":[34,55],"purposive":[35],"sampling":[36],"obtained":[38],"as":[39,41],"many":[40],"48":[42],"manufacturing":[43],"companies":[44],"Exchange.":[50],"data":[52],"analysis":[53,58],"panel":[56],"regression":[57,73,90,107,125,145],"using":[59],"Eviews":[60],"10.0.":[61],"Based":[62],"results":[65,74,91,108,126,146],"first":[68],"hypothesis":[69,87,104,122,142],"test,":[70],"partial":[72],"explain":[75],"that":[76,94,111,129],"profitability":[77],"has":[78,96,113,132],"a":[79,114,133,157],"significant":[80,115,134,158],"Management.":[84,101,119],"second":[86],"from":[88,105,123,143],"partially":[92,109,127],"explains":[93,110,128,148],"Liquidity":[95],"no":[97],"third":[103],"fourth":[121],"firm":[130],"size":[131],"earnings":[137],"management.":[138],"And":[139],"fifth":[141],"simultaneously":[147],"together":[155],"have":[156]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-06-13T00:00:00"}