Do ROA, LDR And Financial Distress Effect Earnings Management in Indonesian Banking?

Abstract

This study This research aims to test the influence of return on assets, loan-to-deposit ratio, and financial distress on earnings management. The population of this research is banking companies listed on the Indonesia Stock Exchange for the period 2020-2023. This research uses a quantitative approach as a data analysis method and uses a purposive sampling technique in determining the samples. A total of 124 observational data were obtained from 31 banking companies out of an initial population of 45 banking companies. The data analysis method uses multiple linear regression using the SPSS version 26 program. The research results show that the loan-to-deposit ratio has an influence on earnings management, while return on assets and financial distress do not have an influence on earnings management