PENGARUH KEPEMILIKAN KELUARGA, LIKUIDITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA: (Studi Empiris pada Perusahaan Pertambangan yang  terdaftar di Bursa Efek Indonesia Tahun 2021-2023)

Fadiyah Ramadhani Putri; Erly Mulyani

doi:10.31959/jm.v15i1.3803

Authors

Fadiyah Ramadhani Putri Universitas Negeri Padang
Erly Mulyani Universitas Negeri Padang

DOI:

https://doi.org/10.31959/jm.v15i1.3803

Abstract

Introduction: This study aims to examine the effect of Family Ownership, Liquidity, and Leverage on Earnings Management
Methods: The sample was selected using purposive sampling, resulting in 120 observations from 40 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Hypothesis testing was conducted using multiple linear regression, with data processed in SPSS.
Results: This study indicates that family ownership, liquidity, and leverage have both negative and positive effects on earnings management.
Conclusion and suggestion: This study concludes that, overall, ownership structure and a company’s financial condition play important roles in shaping earnings management practices in mining companies. As a result, companies are advised to strengthen internal control mechanisms and maintain sound financial management to minimize earnings management practices.

Keywords: Earnings Management, Family Ownership, Leverage, Liquidity

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