Pengaruh Leverage dan Profitabilitas terhadap Manajemen Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia

Abstract

Earnings management is an important issue in financial reporting because it can reduce the quality of financial information used by investors, creditors, and other stakeholders in making decisions. Leverage and profitability are frequently examined as factors that may influence management’s tendency to engage in earnings management. However, previous studies have reported inconsistent findings. This study aims to examine the effect of leverage and profitability on earnings management in manufacturing companies listed on the Indonesia Stock Exchange through a literature review approach. The study reviews scholarly articles obtained from Google Scholar and published between 2024 and 2026. Articles were selected using purposive sampling based on inclusion and exclusion criteria, resulting in 31 articles for analysis. Data were analyzed using content analysis by comparing previous findings to identify patterns, inconsistencies, and research gaps. The results show that the effect of leverage on earnings management remains inconsistent, with studies reporting positive, negative, and insignificant effects. Profitability also produces mixed findings, although most studies indicate a positive relationship with earnings management. These differences may be attributed to variations in research objects, observation periods, measurement proxies, and analytical methods. This study provides an overview of previous findings and identifies research gaps for future research.