Pengaruh Financial Distress, Cash Holdings, dan Profitabilitas Terhadap Manajemen Laba

Abstract. This study aims to examine the condition of financial distress, cash holdings, profitability, and earnings management in consumer goods industry sector during 2019-2023 and to investigate the influence of financial distress, cash holdings, and profitability on earnings management. Using purposive sampling method, a total of 21 consumer goods industry sector companies were selected. The analysis was performed using panel data regression model. The results show that simultaneously, financial distress, cash holdings, and profitability have a significant influence on earnings management in consumer goods industry sector. Partially, the results indicate that financial distress, cash holdings, and profitability have an influence on earnings management in consumer goods industry sector.. Abstrak. Penelitian ini bertujuan untuk mengetahui kondisi financial distress, cash holdings, profitabilitas dan manajemen laba pada perusahaan sektor industri barang konsumsi periode 2019-2023 dan untuk mengetahui pengaruh financial distress, cash holdings, dan profitabilitas terhadap manajemen laba. Berdasarkan kriteria dengan menggunakan purposive sampling diperoleh sebanyak 21 perusahaan sektor industri barang konsumsi. Teknik analisis dilakukan dengan model regresi data panel. Hasil dari penelitian ini menunjukan bahwa secara simultan variabel financial distress, cash holdings, dan profitabilitas memiliki pengaruh signifikan terhadap manajemen laba perusahaan sektor industri barang konsumsi. Secara parsial diperoleh hasil bahwa variabel financial distress, cash holdings dan profitabilitas memiliki pengaruh terhadap manajemen laba perusahaan sektor industri barang konsumsi.