Analisis Determinan Manajemen Laba pada Perusahaan BUMN: Peran Pengendalian Internal dan Financial Distress

The study aims to analyze the effect of internal control and financial distress on earnings management in state-owned companies in Indonesia. The research sample was obtained from the IDX in 2019-2024, totaling 20 state-owned companies, which were selected by purposive sampling. Data analysis used Eviews 12 and the research model used was the Random Effect Model (REM). The results of the study indicate that internal control has a significant negative effect on earnings management in state-owned companies in Indonesia. Financial distress has an insignificant effect and shows a negative direction on earnings management in state-owned companies in Indonesia. The R-Square value of 0.5046 (50.46%) indicates that Internal Control and Financial Distress have a moderate effect on earnings management in state-owned companies in Indonesia. However, 49.54% is influenced by other factors not studied.