LIQUIDITY, CAPITAL ADEQUACY, PROFITABILITY AND MANAGERIAL OWNERSHIP ON PROFIT MANAGEMENT IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

Authors

  • Dina Mustika Sari Prodi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Balikpapan
  • Suhartono Suhartono Prodi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Balikpapan
  • Ihdina Aulia Ningsih Prodi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Balikpapan

DOI:

https://doi.org/10.61912/jeinsa.v4i2.273

Keywords:

Liquidity, Capital Adequacy, Profitability, Managerial Ownership, Earnings Management

Abstract

This study aims to provide empirical evidence regarding the effect of liquidity, proxied by the loan to deposit ratio; capital adequacy, measured by the Capital Adequacy Ratio; profitability, proxied by return on assets; and managerial ownership on earnings management in banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research employs a quantitative approach using multiple linear regression analysis, processed with SPSS version 25. The population consists of 43 companies, and the sample was selected using a purposive sampling method, resulting in 55 observational data from 11 selected companies. After removing 3 outlier data, the final sample analyzed consisted of 52 data points. The results show that, partially, the loan to deposit ratio, return on assets, and managerial ownership have a positive and significant effect on earnings management. Conversely, the Capital Adequacy Ratio has a negative and significant effect on earnings management. Simultaneously, the loan to deposit ratio, Capital Adequacy Ratio, return on assets, and managerial ownership have a significant effect on earnings management.

References

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Published

2025-11-16

How to Cite

Sari, D. M., Suhartono, S., & Ningsih, I. A. . (2025). LIQUIDITY, CAPITAL ADEQUACY, PROFITABILITY AND MANAGERIAL OWNERSHIP ON PROFIT MANAGEMENT IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE. Jurnal Ekonomi Ichsan Sidenreng Rappang, 4(2), 278–287. https://doi.org/10.61912/jeinsa.v4i2.273

Issue

Vol. 4 No. 2 (2025): Hal

Section

Articles

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