Earnings Management in Financial Reporting: A Systematic Literature Review of Determinants, Measurement Models, and Implications in Indonesia
Keywords:
Earnings Management, Financial Reporting, Determinants, Measurement Models, Implications.Abstract
This study aims to map the development and empirical findings related to earnings management in financial reporting in Indonesia through a Systematic Literature Review (SLR) approach. Research data and academic journals were analyzed using content analysis and thematic synthesis, focusing on the determinants of earnings management, the measurement models employed, and their implications for financial reporting quality. The review results indicate that financial variables such as leverage, profitability, and firm size produce inconsistent findings in explaining earnings management practices, both across sectors and across studies. In contrast, corporate governance mechanisms and audit quality are shown to be more consistently effective in constraining earnings management. In addition, the dominance of accrual-based models particularly the Modified Jones Model in measuring earnings management leads to bias in understanding earnings manipulation practices, as real earnings management tends to be relatively neglected. This study concludes that the Indonesian earnings management literature remains fragmented and is influenced by limitations in measurement models. Therefore, future research is recommended to integrate both accrual-based and real earnings management measures and to incorporate industry context in order to achieve a more comprehensive understanding of financial reporting quality.
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