{"id":"https://openalex.org/W4409401940","doi":"https://doi.org/10.61132/jeap.v2i1.855","title":"Pengaruh Intensitas Modal, Kepemilikan Manajerial, Profitabilitas terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai Pemoderasi","display_name":"Pengaruh Intensitas Modal, Kepemilikan Manajerial, Profitabilitas terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai Pemoderasi","publication_year":2025,"publication_date":"2025-02-15","ids":{"openalex":"https://openalex.org/W4409401940","doi":"https://doi.org/10.61132/jeap.v2i1.855"},"language":"en","primary_location":{"id":"doi:10.61132/jeap.v2i1.855","doi":"https://doi.org/10.61132/jeap.v2i1.855","is_oa":true,"landing_page_url":"https://doi.org/10.61132/jeap.v2i1.855","pdf_url":"https://ejournal.areai.or.id/index.php/JEAP/article/download/855/1185","source":{"id":"https://openalex.org/S4404674401","display_name":"Jurnal Ekonomi, Akuntansi, dan Perpajakan","issn_l":"3046-8140","issn":["3046-8140","3046-8809"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"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 Ekonomi, Akuntansi, dan Perpajakan","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://ejournal.areai.or.id/index.php/JEAP/article/download/855/1185","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5113356691","display_name":"Dwi Renaldy Putra","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210093825","display_name":"Universitas Bhayangkara Jakarta Raya","ror":"https://ror.org/00kjhnt51","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210093825"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dwi Renaldy Putra","raw_affiliation_strings":["Universitas Bhayangkara Jakarta Raya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bhayangkara Jakarta Raya","institution_ids":["https://openalex.org/I4210093825"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084568799","display_name":"David Pangaribuan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210093825","display_name":"Universitas Bhayangkara Jakarta Raya","ror":"https://ror.org/00kjhnt51","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210093825"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"David Pangaribuan","raw_affiliation_strings":["Universitas Bhayangkara Jakarta Raya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bhayangkara Jakarta Raya","institution_ids":["https://openalex.org/I4210093825"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091625556","display_name":"Panata Bangar Hasioan Sianipar","orcid":"https://orcid.org/0000-0001-7053-0726","observed_orcids":["https://orcid.org/0000-0001-7053-0726"]},"institutions":[{"id":"https://openalex.org/I4210093825","display_name":"Universitas Bhayangkara Jakarta Raya","ror":"https://ror.org/00kjhnt51","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210093825"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Panata Bangar Hasioan Sianipar","raw_affiliation_strings":["Universitas Bhayangkara Jakarta Raya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bhayangkara Jakarta Raya","institution_ids":["https://openalex.org/I4210093825"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210093825"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.07374481,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"2","issue":"1","first_page":"254","last_page":"268"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9829000234603882,"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":0.9829000234603882,"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":0.01549999974668026,"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/T10797","display_name":"Accounting and Organizational Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.9990000128746033},{"id":"https://openalex.org/keywords/capital-intensity","display_name":"capital intensity","score":0.9890000224113464},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.9990000128746033},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.996999979019165},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9890000224113464},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9610000252723694},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.828000009059906}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5423257350921631},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.47611671686172485}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.61132/jeap.v2i1.855","doi":"https://doi.org/10.61132/jeap.v2i1.855","is_oa":true,"landing_page_url":"https://doi.org/10.61132/jeap.v2i1.855","pdf_url":"https://ejournal.areai.or.id/index.php/JEAP/article/download/855/1185","source":{"id":"https://openalex.org/S4404674401","display_name":"Jurnal Ekonomi, Akuntansi, dan Perpajakan","issn_l":"3046-8140","issn":["3046-8140","3046-8809"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"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 Ekonomi, Akuntansi, dan Perpajakan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.61132/jeap.v2i1.855","doi":"https://doi.org/10.61132/jeap.v2i1.855","is_oa":true,"landing_page_url":"https://doi.org/10.61132/jeap.v2i1.855","pdf_url":"https://ejournal.areai.or.id/index.php/JEAP/article/download/855/1185","source":{"id":"https://openalex.org/S4404674401","display_name":"Jurnal Ekonomi, Akuntansi, dan Perpajakan","issn_l":"3046-8140","issn":["3046-8140","3046-8809"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"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 Ekonomi, Akuntansi, dan Perpajakan","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4409401940.pdf","grobid_xml":"https://content.openalex.org/works/W4409401940.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W3005293895","https://openalex.org/W3107278293","https://openalex.org/W3104897255","https://openalex.org/W3213882830","https://openalex.org/W2742433941","https://openalex.org/W2976862298","https://openalex.org/W2923798061","https://openalex.org/W3160677946","https://openalex.org/W2980164204"],"abstract_inverted_index":{"Accurate":[0],"and":[1,11,27,37,52,89,126,145,155],"transparent":[2],"financial":[3,35,159],"reporting":[4,160],"is":[5,137],"crucial":[6],"in":[7,25,147],"building":[8],"investor":[9],"trust":[10],"ensuring":[12],"the":[13,32,45,69,111,121,128,149],"confidence":[14],"of":[15,34,47,113,123,130],"other":[16],"stakeholders.":[17],"However,":[18],"earnings":[19,152],"management":[20,153],"remains":[21],"a":[22,61,65,93,102],"key":[23],"concern":[24],"accounting":[26],"finance":[28],"as":[29,60],"it":[30],"affects":[31],"quality":[33],"information":[36],"economic":[38],"decision-making.":[39],"This":[40,135],"study":[41,75,136],"aims":[42],"to":[43,139],"analyze":[44],"influence":[46,122],"Capital":[48,87,114],"Intensity,":[49],"Managerial":[50,90,124],"Ownership,":[51],"Profitability":[53,100,131],"on":[54,96,116,132],"Earnings":[55,97,117,133],"Management,":[56,98],"with":[57,68],"Firm":[58,106],"Size":[59,107],"moderating":[62],"variable.":[63],"Using":[64],"quantitative":[66],"approach":[67],"deducto":[70],"hypothetico":[71],"verifikatif":[72],"method,":[73],"this":[74],"empirically":[76],"tests":[77],"hypotheses":[78],"through":[79],"inferential":[80],"statistical":[81],"analysis.":[82],"The":[83],"results":[84],"show":[85],"that":[86],"Intensity":[88,115],"Ownership":[91,125],"have":[92],"negative":[94],"effect":[95,112,129],"while":[99],"has":[101],"positive":[103],"effect.":[104],"Furthermore,":[105],"does":[108],"not":[109],"moderate":[110],"Management":[118],"but":[119],"weakens":[120],"strengthens":[127],"Management.":[134],"expected":[138],"provide":[140],"insights":[141],"for":[142,158],"investors,":[143],"managers,":[144],"regulators":[146],"understanding":[148],"factors":[150],"influencing":[151],"practices":[154],"their":[156],"implications":[157],"quality.":[161]},"counts_by_year":[],"updated_date":"2026-08-21T09:56:20.448147","created_date":"2025-10-10T00:00:00"}