SYSTEMATIC LITERATUR REVIEW DENGAN METODE PRISMA: MANAJEMEN LABA RIIL
Keywords:
Manajemen Laba Riil, Tata Kelola Perusahaan, Struktur Kepemilikan, Kualitas Audit, ESG, Teori Keagenan, Tinjauan Literatur.
Abstract
Tujuan: Manajemen laba riil (Real Earning Management/REM) adalah bentuk manipulasi laba yang dilakukan melalui keputusan operasional, yang lebih sulit dideteksi dibandingkan dengan metode berbasis akrual. Selama satu dekade terakhir, penelitian mengenai REM telah meningkat secara signifikan, didorong oleh tekanan pelaporan keuangan, masalah tata kelola perusahaan, dan tuntutan keberlanjutan. Penelitian ini bertujuan untuk meninjau secara sistematis tren, metode, dan temuan utama dalam penelitian REM yang diterbitkan antara tahun 2015 dan 2025. Metode: Tinjauan literatur sistematis dilakukan dengan menggunakan kumpulan data dari 46 artikel jurnal yang telah diulas yang dikumpulkan dari sumber-sumber website Watase UAKE yang terindeks Scopus tier Q1. Artikel disaring berdasarkan relevansi dengan REM, kejelasan metodologis, dan periode publikasi. Setiap studi dianalisis untuk fokus geografis, variabel, metode analisis, dan kesimpulan utama mengenai faktor penentu dan konsekuensi REM. Hasil: Sebagian besar studi dilakukan di Asia, menggunakan regresi panel atau Generalized Method of Moments (GMM) sebagai metode analisis. Faktor-faktor penentu REM yang utama termasuk struktur kepemilikan, tekanan laba, kualitas audit, dan faktor ESG. Studi juga menunjukkan efektivitas mekanisme tata kelola perusahaan yang tidak konsisten dan menekankan peran faktor kontekstual dan institusional. Kesimpulan: REM tetap menjadi praktik yang konsiten dipengaruhi oleh mekanisme tata kelola internal dan eksternal. Temuan-temuan ini memperkuat teori keagenan sekaligus mengindikasikan semakin pentingnya nilai-nilai etika dan kerangka kerja keberlanjutan dalam mengekang REM. Penelitian di masa depan harus diperluas ke studi komparatif, lintas negara, dan metode campuran untuk lebih memperkaya pemahaman.
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[28] A. Owusu, A. M. Zalata, K. Omoteso, and A. A. Elamer, “Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?,” Journal of Business Ethics, vol. 175, no. 4, pp. 815–836, Feb. 2022, doi: 10.1007/s10551-020-04672-5.
[29] J. J. Gong, S. M. Young, and A. Zhou, “Real earnings management and the strategic release of new products: evidence from the motion picture industry,” Review of Accounting Studies, vol. 28, no. 3, pp. 1209–1249, Sep. 2023, doi: 10.1007/s11142-023-09793-6.
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[37] T. Almarayeh, B. Aibar-Guzman, and Ó. Suárez-Fernández, “Does the board of directors play a role in mitigating real and accrual-based earnings management in the MENA context?,” Corporate Governance (Bingley), vol. 24, no. 5, pp. 1103–1136, Aug. 2024, doi: 10.1108/CG-04-2022-0192.
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[40] S. Liu, X. Wu, and N. Hu, “Does CEO agreeableness personality mitigate real earnings management?,” International Review of Financial Analysis, vol. 95, Oct. 2024, doi: 10.1016/j.irfa.2024.103458.
[41] M. Shayan-Nia, P. Sinnadurai, Z. Mohd-Sanusi, and A. Ni. A. Hermawan, “How efficient ownership structure monitors income manipulation? Evidence of real earnings management among Malaysian firms,” Res Int Bus Finance, vol. 41, pp. 54–66, Oct. 2017, doi: 10.1016/j.ribaf.2017.04.013.
[42] K. Elmawazini, E. Galariotis, A. T. Hossain, and H. Rjiba, “Federal judge ideology and real earnings management,” International Review of Financial Analysis, vol. 92, Mar. 2024, doi: 10.1016/j.irfa.2024.103110.
[43] A. A. Putra, N. F. Mela, and F. Putra, “Managerial ability and real earnings management in family firms,” Corporate Governance (Bingley), vol. 21, no. 7, pp. 1475–1494, Oct. 2021, doi: 10.1108/CG-02-2021-0083.
[2] G. Shi, J. Sun, and L. Zhang, “Product market competition and earnings management: A firm‐level analysis,” J Bus Finance Account, vol. 45, no. 5–6, pp. 604–624, May 2018, doi: 10.1111/jbfa.12300.
[3] Y. Shang and Y. Chi, “Corporate Environmental Information Disclosure and Earnings Management in China: Ethical Behaviour or Opportunism Motivation?,” Sustainability, vol. 15, no. 11, p. 8896, May 2023, doi: 10.3390/su15118896.
[4] M. Liu, Y. Shi, C. Wilson, and Z. Wu, “Does family involvement explain why corporate social responsibility affects earnings management?,” J Bus Res, vol. 75, pp. 8–16, Jun. 2017, doi: 10.1016/j.jbusres.2017.02.001.
[5] J. Martínez-Ferrero, S. Banerjee, and I. M. García-Sánchez, “Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices,” Journal of Business Ethics, vol. 133, no. 2, pp. 305–324, Jan. 2016, doi: 10.1007/s10551-014-2399-x.
[6] X. Cui, R. Li, S. Xue, and X. Zhang, “Mandatory versus voluntary: The real effect of ESG disclosures on corporate earnings management,” J Int Money Finance, vol. 154, Apr. 2025, doi: 10.1016/j.jimonfin.2025.103323.
[7] N. Dong, F. Wang, J. Zhang, and J. Zhou, “Ownership structure and real earnings management: Evidence from China,” Journal of Accounting and Public Policy, vol. 39, no. 3, May 2020, doi: 10.1016/j.jaccpubpol.2020.106733.
[8] H. Zhang, B. Charlie Sohn, and K. Zhang, “Financial reporting during gloomy days: Air pollution and real earnings management,” Journal of Accounting and Public Policy, vol. 50, Mar. 2025, doi: 10.1016/j.jaccpubpol.2025.107283.
[9] D. C. Broadstock, X. Chen, C. S. A. Cheng, W. Huang, and Y. Ma, “Do Corporate Site Visits Constrain Real Earnings Management?,” Journal of Accounting, Auditing and Finance, vol. 39, no. 2, pp. 492–515, Apr. 2024, doi: 10.1177/0148558X211067145.
[10] M. M. Hasan, N. Alam, M. R. Uddin, and S. Jones, “Real earnings management and debt choice,” Journal of International Financial Markets, Institutions and Money, vol. 97, Dec. 2024, doi: 10.1016/j.intfin.2024.102080.
[11] T. Liu, A. Abdelbaky, A. A. Elamer, and M. Elmahgoub, “Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective,” Heliyon, vol. 9, no. 12, Dec. 2023, doi: 10.1016/j.heliyon.2023.e22832.
[12] L. Lian, D. Zhao, and Q. Dong, “Fund holdings and real earnings management: An empirical analysis of the Chinese A-share market,” Heliyon, vol. 10, no. 16, Aug. 2024, doi: 10.1016/j.heliyon.2024.e36194.
[13] Y. Gao, X. Pan, and Q. Ye, “Corporate governance effects of state asset protection: A perspective on real earnings management,” Financ Res Lett, vol. 58, Dec. 2023, doi: 10.1016/j.frl.2023.104637.
[14] Q. Wang, H. Wang, and K. Wang, “Making outside directors inside: Independent directors’ corporate site visits and real earnings management,” British Accounting Review, vol. 56, no. 6, Nov. 2024, doi: 10.1016/j.bar.2024.101429.
[15] K. Wu, D. Kong, and W. Yang, “Does environmental, social, and governance rating affect firms’ real earnings management,” Financ Res Lett, vol. 67, Sep. 2024, doi: 10.1016/j.frl.2024.105764.
[16] S. Zhang, “The influence of ‘Bond Connect’ on corporate real earnings management,” Financ Res Lett, vol. 77, May 2025, doi: 10.1016/j.frl.2025.107064.
[17] M. H. Baig, X. Jin, and R. Ali, “Politically connected business and real earnings management: the moderating role of family control and audit quality,” Journal of Accounting in Emerging Economies, vol. 14, no. 5, pp. 970–992, Oct. 2024, doi: 10.1108/JAEE-07-2023-0199.
[18] Y. F. Kuo, Y. M. Lin, and H. F. Chien, “Corporate social responsibility, enterprise risk management, and real earnings management: Evidence from managerial confidence,” Financ Res Lett, vol. 41, Jul. 2021, doi: 10.1016/j.frl.2020.101805.
[19] U. S. Bhutta, A. AlHares, Y. Shahab, and A. Tariq, “The jinx of real earnings management: evidence from inefficient investments and debt maturity structure in Pakistan,” Journal of Accounting in Emerging Economies, vol. 12, no. 2, pp. 405–432, Mar. 2022, doi: 10.1108/JAEE-03-2021-0079.
[20] A. B. Tulcanaza-Prieto, Y. Lee, and J. H. Koo, “Effect of leverage on real earnings management: Evidence from Korea,” Sustainability (Switzerland), vol. 12, no. 6, Mar. 2020, doi: 10.3390/su12062232.
[21] Z. Lou, M. Li, Y. G. Shan, and A. Ye, “Does corporate digitalisation moderate real earnings management?,” Accounting and Finance, vol. 64, no. 4, pp. 4157–4196, Dec. 2024, doi: 10.1111/acfi.13301.
[22] K. Yuan, D. Zeng, X. Yuan, and F. Lan, “Real Earnings Management, Manipulation Incentives and Accounting Conservatism:Evidence from China,” Emerging Markets Finance and Trade, vol. 58, no. 4, pp. 939–951, 2022, doi: 10.1080/1540496X.2020.1852927.
[23] K. H. Jeong and S. U. Choi, “Does Real Activities Management Influence Earnings Quality and Stock Returns in Emerging Markets? Evidence from Korea,” Emerging Markets Finance and Trade, vol. 55, no. 12, pp. 2834–2850, Sep. 2019, doi: 10.1080/1540496X.2018.1535970.
[24] I. Naz, S. D. Hashmi, and N. Ahmed, “Top executive, earnings management and firm risk: Evidence from emerging economies,” Sustainable Futures, vol. 8, Dec. 2024, doi: 10.1016/j.sftr.2024.100232.
[25] B. Al-Shattarat, K. Hussainey, and W. Al-Shattarat, “The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance,” International Review of Financial Analysis, vol. 81, May 2022, doi: 10.1016/j.irfa.2018.10.001.
[26] J. Haga, H. Höglund, and D. Sundvik, “Stock market listing status and real earnings management,” Journal of Accounting and Public Policy, vol. 37, no. 5, pp. 420–435, Sep. 2018, doi: 10.1016/j.jaccpubpol.2018.09.002.
[27] F. Davis and H. Khadivar, “Accrual and real earnings management by rumored takeover targets,” International Review of Financial Analysis, vol. 92, Mar. 2024, doi: 10.1016/j.irfa.2024.103105.
[28] A. Owusu, A. M. Zalata, K. Omoteso, and A. A. Elamer, “Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?,” Journal of Business Ethics, vol. 175, no. 4, pp. 815–836, Feb. 2022, doi: 10.1007/s10551-020-04672-5.
[29] J. J. Gong, S. M. Young, and A. Zhou, “Real earnings management and the strategic release of new products: evidence from the motion picture industry,” Review of Accounting Studies, vol. 28, no. 3, pp. 1209–1249, Sep. 2023, doi: 10.1007/s11142-023-09793-6.
[30] N. Petcharat, P. Sanpakdee, P. Kookkaew, and J. M. Mula, “The effects of real earnings management on the relationship between ESG performance and investment efficiency,” Journal of Accounting in Emerging Economies, 2025, doi: 10.1108/JAEE-10-2024-0444.
[31] R. Alkebsee, A. A. Alhebry, and G. Tian, “Whose cash compensation has more influence on real earnings management, CEOs or CFOs?,” Journal of Accounting in Emerging Economies, vol. 12, no. 1, pp. 187–210, Jan. 2022, doi: 10.1108/JAEE-12-2020-0336.
[32] M. Alghemary, B. Al-Najjar, and N. Polovina, “What do we know about real earnings management in the GCC?,” Journal of Accounting in Emerging Economies, vol. 14, no. 3, pp. 659–691, May 2024, doi: 10.1108/JAEE-06-2023-0180.
[33] S. D. AL-Duais, M. Malek, M. A. Abdul Hamid, and A. M. Almasawa, “Ownership structure and real earnings management: evidence from an emerging market,” Journal of Accounting in Emerging Economies, vol. 12, no. 2, pp. 380–404, Mar. 2022, doi: 10.1108/JAEE-01-2021-0008.
[34] M. Alhmood, H. Shaari, R. Al-Dhamari, and A. A. Sani, “Does ownership concentration matter for the relationship between CEO characteristics and real earnings management: evidence from Jordan,” EuroMed Journal of Business, vol. 19, no. 4, pp. 752–780, Nov. 2024, doi: 10.1108/EMJB-09-2022-0155.
[35] S. N. Chowdhury and Y. Eliwa, “The impact of audit quality on real earnings management in the UK context,” International Journal of Accounting and Information Management, vol. 29, no. 3, pp. 368–391, 2021, doi: 10.1108/IJAIM-10-2020-0156.
[36] A. Owusu, A. M. Zalata, K. Omoteso, and A. A. Elamer, “Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?,” Journal of Business Ethics, vol. 175, no. 4, pp. 815–836, Feb. 2022, doi: 10.1007/s10551-020-04672-5.
[37] T. Almarayeh, B. Aibar-Guzman, and Ó. Suárez-Fernández, “Does the board of directors play a role in mitigating real and accrual-based earnings management in the MENA context?,” Corporate Governance (Bingley), vol. 24, no. 5, pp. 1103–1136, Aug. 2024, doi: 10.1108/CG-04-2022-0192.
[38] M. S. M. Al-Absy, “Board Chairman Characteristics and Real Earnings Management,” Sustainability (Switzerland), vol. 14, no. 22, Nov. 2022, doi: 10.3390/su142215025.
[39] F. Liu and C. Liang, “The moral masking behavior of management after real earnings management: An analysis of management’s integrity commitment,” Heliyon, vol. 10, no. 19, Oct. 2024, doi: 10.1016/j.heliyon.2024.e38748.
[40] S. Liu, X. Wu, and N. Hu, “Does CEO agreeableness personality mitigate real earnings management?,” International Review of Financial Analysis, vol. 95, Oct. 2024, doi: 10.1016/j.irfa.2024.103458.
[41] M. Shayan-Nia, P. Sinnadurai, Z. Mohd-Sanusi, and A. Ni. A. Hermawan, “How efficient ownership structure monitors income manipulation? Evidence of real earnings management among Malaysian firms,” Res Int Bus Finance, vol. 41, pp. 54–66, Oct. 2017, doi: 10.1016/j.ribaf.2017.04.013.
[42] K. Elmawazini, E. Galariotis, A. T. Hossain, and H. Rjiba, “Federal judge ideology and real earnings management,” International Review of Financial Analysis, vol. 92, Mar. 2024, doi: 10.1016/j.irfa.2024.103110.
[43] A. A. Putra, N. F. Mela, and F. Putra, “Managerial ability and real earnings management in family firms,” Corporate Governance (Bingley), vol. 21, no. 7, pp. 1475–1494, Oct. 2021, doi: 10.1108/CG-02-2021-0083.
Published
2026-01-30
How to Cite
Asdiansyah, & Ahmad Juliana. (2026). SYSTEMATIC LITERATUR REVIEW DENGAN METODE PRISMA: MANAJEMEN LABA RIIL. Journal of Social and Economics Research, 7(2), 1718-1728. https://doi.org/10.54783/jser.v7i2.1206
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Articles
