Main Article Content
Abstract
This study aims to map and analyze the development of earnings management research in Indonesia from 2016 to 2025, specifically in Scopus-indexed international journals, by providing a comprehensive overview of the direction, trends, and focus of the research. The approach used is the Systematic Literature Review (SLR) approach combined with descriptive bibliography, with data collected through a search of scientific articles using the keyword "earnings management." The analysis focused on annual publication trends, research methods, the most frequently studied variables, and the theories and topics that dominate the literature. The results show that the primary focus of research remains on internal company factors and governance mechanisms, such as corporate governance, audit committees, ownership structure, financial performance, and leverage. However, there has been a shift toward contemporary issues, including Environmental, Social, and Governance (ESG), corporate social responsibility (CSR), sustainability reporting, and earnings management practices. Basic themes, such as audit quality and earnings persistence, still require development, while CSR and ESG disclosure are emerging themes with opportunities for further exploration. Topics such as financial distress and the earnings response coefficient have begun to decline in popularity. These findings provide a map of scientific developments, indicate future research directions, and contribute to the development of accounting literature in Indonesia.