PENGARUH PROFITABILITAS, RISIKO KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA SEKTOR PERBANKAN DI BURSA EFEK INDONESIA

This study examines the effects of profitability, financial risk, and
firm growth on earnings management in banking companies listed
on the Indonesia Stock Exchange during 2021–2024. Using a
quantitative approach with secondary data, the sample was selected
through purposive sampling, resulting in 27 banks and 108
observations. Panel data regression was employed for analysis. The
findings indicate that profitability, measured by ROA, financial
risk, measured by NPL, and firm growth have positive and
significant effects on earnings management, both partially and
simultaneously. The model explains 64.12% of earnings
management variation. These findings provide implications for
investors and regulators.