Analisis Penerapan Manajemen Laba melalui Model Jones dan Dechow Et.al. serta Dampak Etisnya pada Perusahaan : Studi Kasus PT. Mayora Indah Tbk

Hicca Maria Gandi Putri Aruan; Melisa Febriani Siagian; Peronike Hutabarat; Sry Rezeki Sihotang; Yusri Anggaraeni Pakpahan; Helen Yulida Sigalingging

doi:10.30640/digital.v5i1.7076

Authors

Hicca Maria Gandi Putri Aruan Universitas HKBP Nommensen Medan
Melisa Febriani Siagian Universitas HKBP Nommensen Medan
Peronike Hutabarat Universitas HKBP Nommensen Medan
Sry Rezeki Sihotang Universitas HKBP Nommensen Medan
Yusri Anggaraeni Pakpahan Universitas HKBP Nommensen Medan
Helen Yulida Sigalingging Universitas HKBP Nommensen Medan

DOI:

https://doi.org/10.30640/digital.v5i1.7076

Keywords:

Audit Quality, Corporate Governance, Earnings Management, Financial Reporting Ethics, Modified Jones Model.

Abstract

This study aims to analyze the implementation of earnings management using the Jones Model and Dechow et al. Model, as well as to examine its ethical implications at PT Mayora Indah Tbk, one of the leading food and beverage manufacturing companies listed on the Indonesia Stock Exchange. This research employs a descriptive qualitative method with a case study approach. The data used are secondary data obtained from the company’s annual financial statements, annual reports, sustainability reports, and various relevant scientific journals and academic literature. Data were collected through documentation and library research, while the analysis was conducted descriptively using the Jones Model and the Modified Jones Model developed by Dechow et al. To identify discretionary accruals as an indicator of earnings management practices. The findings indicate that PT Mayora Indah Tbk demonstrates relatively high earnings quality with no significant indication of opportunistic earnings management practices. This condition is supported by the implementation of good corporate governance, adequate audit quality, and the company’s commitment to presenting transparent and accountable financial reports. From an ethical perspective, high-quality financial reporting enhances investor confidence, strengthens the company’s reputation, and supports long-term business sustainability through the consistent application of transparency, accountability, and integrity principles in financial reporting.

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