{"id":"https://openalex.org/W4411980038","doi":"https://doi.org/10.57178/paradoks.v8i3.1524","title":"Pengaruh Ukuran Perusahaan, Kesulitan Keuangan, dan Konservatisme Akuntansi terhadap Manajemen Laba: Studi empiris pada perusahaan di sektor kesehatan yang terdaftar di BEI dari tahun 2019 hingga 2022","display_name":"Pengaruh Ukuran Perusahaan, Kesulitan Keuangan, dan Konservatisme Akuntansi terhadap Manajemen Laba: Studi empiris pada perusahaan di sektor kesehatan yang terdaftar di BEI dari tahun 2019 hingga 2022","publication_year":2025,"publication_date":"2025-07-03","ids":{"openalex":"https://openalex.org/W4411980038","doi":"https://doi.org/10.57178/paradoks.v8i3.1524"},"language":"id","primary_location":{"id":"doi:10.57178/paradoks.v8i3.1524","doi":"https://doi.org/10.57178/paradoks.v8i3.1524","is_oa":true,"landing_page_url":"https://doi.org/10.57178/paradoks.v8i3.1524","pdf_url":"https://jurnal.feb-umi.id/index.php/PARADOKS/article/download/1524/1133","source":{"id":"https://openalex.org/S4387279061","display_name":"PARADOKS Jurnal Ilmu Ekonomi","issn_l":"2622-6383","issn":["2622-6383"],"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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Paradoks : Jurnal Ilmu Ekonomi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://jurnal.feb-umi.id/index.php/PARADOKS/article/download/1524/1133","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5118802495","display_name":"Ermita Eri Santi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210092405","display_name":"Universitas Muhammadiyah Gresik","ror":"https://ror.org/00f8d9297","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210092405"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ermita Eri Santi","raw_affiliation_strings":["Program Studi Akuntansi, Universitas Muhammadiyah Gresik, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi, Universitas Muhammadiyah Gresik, Indonesia","institution_ids":["https://openalex.org/I4210092405"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5031827204","display_name":"Tumirin Tumirin","orcid":"https://orcid.org/0000-0002-3934-9897","observed_orcids":["https://orcid.org/0000-0002-3934-9897"]},"institutions":[{"id":"https://openalex.org/I4210092405","display_name":"Universitas Muhammadiyah Gresik","ror":"https://ror.org/00f8d9297","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210092405"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Tumirin Tumirin","raw_affiliation_strings":["Program Studi Akuntansi, Universitas Muhammadiyah Gresik, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi, Universitas Muhammadiyah Gresik, Indonesia","institution_ids":["https://openalex.org/I4210092405"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210092405"],"apc_list":null,"apc_paid":null,"fwci":0.9984,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.69693717,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"8","issue":"3","first_page":"1402","last_page":"1412"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9740999937057495,"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":0.9740999937057495,"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":0.023800000548362732,"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":0.00039999998989515007,"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":0.9980000257492065},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9940000176429749},{"id":"https://openalex.org/keywords/financial-distress","display_name":"financial distress","score":0.8889999985694885},{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":0.9990000128746033},{"id":"https://openalex.org/keywords/healthcare-companies","display_name":"medical corporations","score":0.593999981880188},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.7519999742507935},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.5609999895095825}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6408700942993164},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.507794201374054}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.57178/paradoks.v8i3.1524","doi":"https://doi.org/10.57178/paradoks.v8i3.1524","is_oa":true,"landing_page_url":"https://doi.org/10.57178/paradoks.v8i3.1524","pdf_url":"https://jurnal.feb-umi.id/index.php/PARADOKS/article/download/1524/1133","source":{"id":"https://openalex.org/S4387279061","display_name":"PARADOKS Jurnal Ilmu Ekonomi","issn_l":"2622-6383","issn":["2622-6383"],"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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Paradoks : Jurnal Ilmu Ekonomi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.57178/paradoks.v8i3.1524","doi":"https://doi.org/10.57178/paradoks.v8i3.1524","is_oa":true,"landing_page_url":"https://doi.org/10.57178/paradoks.v8i3.1524","pdf_url":"https://jurnal.feb-umi.id/index.php/PARADOKS/article/download/1524/1133","source":{"id":"https://openalex.org/S4387279061","display_name":"PARADOKS Jurnal Ilmu Ekonomi","issn_l":"2622-6383","issn":["2622-6383"],"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","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Paradoks : Jurnal Ilmu Ekonomi","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4411980038.pdf","grobid_xml":"https://content.openalex.org/works/W4411980038.grobid-xml"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W2992257849","https://openalex.org/W3028096241","https://openalex.org/W4224289800","https://openalex.org/W4324137225","https://openalex.org/W4366323615","https://openalex.org/W4386425622","https://openalex.org/W4395092959","https://openalex.org/W4409460587","https://openalex.org/W7221182061"],"related_works":["https://openalex.org/W7196938901","https://openalex.org/W4385558166","https://openalex.org/W2955277889","https://openalex.org/W3207072673","https://openalex.org/W7127204827","https://openalex.org/W4413377467","https://openalex.org/W4413190154","https://openalex.org/W3215820388","https://openalex.org/W4413505504","https://openalex.org/W7070068623"],"abstract_inverted_index":{"Tujuan":[0],"dari":[1],"penelitian":[2,111],"ini":[3,58,80],"yaitu":[4],"untuk":[5,15,40,53,89,110],"mengkaji":[6],"perusahaan":[7],"kesehatan":[8],"yang":[9,36,51,92,99,114],"terdaftar":[10],"di":[11],"BEI":[12],"dan":[13,21,29,76,86,117],"sektor":[14],"menguji":[16],"korelasi":[17],"antara":[18],"manajemen":[19,61],"laba":[20,62],"faktor-faktor":[22],"seperti":[23],"ukuran":[24,67],"perusahaan,":[25],"kesulitan":[26,74],"keuangan":[27,75,98],",":[28],"konservatisme":[30,77],"akuntansi.":[31,78],"Peneliti":[32],"menggunakan":[33,37,47],"metodologi":[34],"kuantitatif":[35],"SPSS":[38],"25":[39],"menjalankan":[41],"berbagai":[42],"prosedur":[43],"analisis":[44],"linier.":[45],"Mereka":[46],"metode":[48],"pengambilan":[49],"sampel":[50],"bertujuan":[52],"mendapatkan":[54],"58":[55],"sampel.":[56],"Penelitian":[57],"menemukan":[59],"bahwa":[60],"secara":[63],"substansial":[64],"dipengaruhi":[65,72,101],"oleh":[66,73,102],"bisnis,":[68],"meskipun":[69],"tetap":[70],"tidak":[71],"Studi":[79],"bisa":[81],"menjadi":[82,108],"acuan":[83],"bagi":[84],"investor":[85],"pemangku":[87],"kepentingan":[88],"mengadopsi":[90],"pendekatan":[91],"lebih":[93,112],"hati-hati":[94],"ketika":[95],"menilai":[96],"laporan":[97],"mungkin":[100],"karakteristik":[103],"perusahaan.":[104],"Ini":[105],"juga":[106],"dapat":[107],"landasan":[109],"lanjut":[113],"melihat":[115],"aspek":[116],"data":[118],"lainnya":[119],".":[120]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2025-10-10T00:00:00"}