Pengaruh Likuiditas, Leverage, Ukuran Perusahaan, Dan Kepemilikan Manajerial Terhadap Manajemen Laba Dengan Financial Distress Sebagai Variabel Mediasi

(Survei Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023)

Authors

  • Muthia Yogelina Oneng Universitas Tadulako, Indonesia
  • Muliati Muliati Universitas Tadulako, Indonesia
  • Muhammad Ilham Pakawaru Universitas Tadulako, Indonesia
  • Andi Ainil Mufidah Tanra Universitas Tadulako, Indonesia

DOI:

https://doi.org/10.31959/jm.v14i3.3248

Abstract

Introduction: This study employs financial hardship as a mediating variable to examine the impact of managerial ownership, firm size, liquidity, and leverage on earnings management. Companies in the mining industry that were listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 are the subjects of this study.

Methods: This study takes a quantitative approach, processing data with WarpPLS 8.0 software and employing multiple linear regression analysis and route analysis approaches. Secondary data from documentation studies of the Indonesia Stock Exchange, the company's annual financial reports, and other official sources were used.

Results: A purposive selection approach was used to choose 19 mining businesses as samples that satisfied the study's requirements, yielding a total of 95 observations from the study's population of 63 mining companies. The findings indicated that while managerial ownership had a large negative impact on earnings management, leverage had a considerable beneficial impact. Earnings management was not significantly impacted by liquidity, firm size, or financial crisis. The association between leverage and earnings management was only significantly mediated by financial hardship in the mediation test; other mediations did not show any meaningful effects.

Keywords: Likuiditas, Leverage, Manajemen Laba, Financial Distress

 

Downloads

Published

2025-07-27

Issue

Vol. 14 No. 3 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

Section

Articles

Citation Check

License

Copyright (c) 2025 Muthia Yogelina Oneng, Muliati, Muhammad Ilham Pakawaru, Andi Ainil Mufidah Tanra

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Access and Licensing

All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.

To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.

Copyright Policy

Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.

Authors are also encouraged to:

  1. Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
  2. Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.