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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) E-Jurnal Akuntansi
Edi Joko Setyadi
Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Company Size, Leverage, and Audit Quality on Earnings Management: Managerial Ownership as a Moderating Variable Ayu Lisgianti; Edi Joko Setyadi; Eko Hariyanto; Hardiyanto Wibowo
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2122

Abstract

Earnings management remains a persistent issue in financial reporting, particularly in capital-intensive sectors such as the mining industry. Various firm characteristics and governance mechanisms are often examined to understand their role in influencing managerial incentives to manipulate earnings. This study investigates the effect of firm size, leverage, and audit quality on earnings management, with managerial ownership included as a moderating variable. This investigation utilizes secondary data extracted from the audited annual reports of mining enterprises listed on the Indonesia Stock Exchange (IDX) across the 2020–2024 observation window. The proposed hypotheses are evaluated through panel data estimation employing a Moderated Regression Analysis (MRA) specification. The empirical results demonstrate that leverage bears a statistically significant inverse relationship with earnings management, implying that greater debt exposure may curtail managerial latitude in financial reporting due to intensified scrutiny from creditors. In contrast, neither firm size nor audit quality exhibits a statistically discernible association with earnings management practices. Moreover, managerial ownership does not condition or moderate the relationships between firm size, leverage, audit quality, and earnings management. These findings underscore the salience of external disciplinary mechanisms, particularly creditor oversight, in constraining opportunistic reporting behavior, whereas managerial ownership appears to possess limited governance potency, largely attributable to its relatively marginal proportion within mining firms. Collectively, the study augments the extant literature by furnishing empirical insight into the effectiveness of governance mechanisms in mitigating earnings manipulation within Indonesia’s resource-based industrial sector.
Ecological Fiscal Transfers and Regional Environmental Performance: The Moderating Role of Economic Growth Nadia Triana Safitri; Novi Dirgantari; Sri Wahyuni; Edi Joko Setyadi
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p20

Abstract

This study examines the influence of Ecological Fiscal Transfers (EFT) and economic growth on regional environmental performance in Indonesia. Persistent environmental degradation—including deforestation, water pollution, and low Environmental Quality Index (EQI) scores—suggests a gap between ecological fiscal policy design and realised outcomes. Adopting a quantitative approach, the study uses secondary data from 32 local governments receiving EFT during 2021–2023. Multiple linear regression and moderation analysis are employed to assess the effects of EFT, economic growth, and their interaction on environmental performance. The results indicate that neither EFT nor economic growth has a statistically significant effect on environmental performance, and economic growth does not exhibit a moderating role. These findings underscore the limited effectiveness of current EFT implementation, which appears constrained by coordination challenges, budgetary inefficiencies, and institutional capacity. The study recommends strengthening inter-agency coordination and adopting performance-based evaluation mechanisms to support the design and implementation of more effective ecological fiscal policies.
IPOs and Stock Returns: The Role of Capital Structure, Firm Size, Profitability, and Firm Value Stevanus Andiyanto; Amir; Edi Joko Setyadi; Selamet Eko Budi Santoso
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p11

Abstract

The aim of this research is to empirically test the relationship between stock returns and capital structure, company size, profitability and company value. The population in this study are companies that conducted an Initial Public Offering (IPO) on the Indonesia Stock Exchange (BEI) in 2020-2023. The sample was determined using the purposive sampling method. Data were analyzed using panel data analysis techniques. The results of this study found that company size has a positive effect on stock returns, while capital structure and profitability have no effect on stock returns and company value has a negative effect on stock returns.
Co-Authors Amir Ayu Lisgianti Hardiyanto Wibowo Nadia Triana Safitri Novi Dirgantari Selamet Eko Budi Santoso Sri Wahyuni Stevanus Andiyanto