ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH 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) |
| Nama: MUTHIA YOGELINA ONENG |
| Tahun: 2025 |
| Abstrak Introduction: This study uses financial hardship as a mediating variable to investigate how managerial ownership, firm size, liquidity, and leverage affect earnings management. Companies in the mining industry that were listed between 2019 and 2023 on the Indonesia Stock Exchange (IDX) are the study's subjects. 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. Conclusion and suggestion: This research suggests that financial difficulty increases the impact of managerial ownership in minimizing profits manipulation and the role of debt structure on earnings management techniques. It is anticipated that management, investors, and regulators would use the study's findings as a guide to improve corporate governance and the caliber of financial reporting. |