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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Hardiyanto Wibowo
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.
The Effect of Leverage, Institutional Ownership, and Gender Diversity on the Financial Performance of Manufacturing Companies in Indonesia 2022-2024 Period Faiz Kanz Pradana; Hardiyanto Wibowo; Iwan Fakhruddin; Tiara Pandansari
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.v5i2.2133

Abstract

Financial performance constitutes a fundamental metric for appraising a firm’s value-generation capabilities and operational sustainability, while simultaneously functioning as a key informational signal for investor assessments of corporate prospects. Internal organizational factors namely leverage, institutional ownership, and board gender diversity are hypothesized to exert influence over this performance. To evaluate these propositions, an associative quantitative methodology utilizing secondary data is applied to manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Through purposive sampling, 90 observations are selected and subjected to multiple linear regression analysis. The resulting findings indicate that, against some expectations, leverage and institutional ownership do not have a significant impact on financial performance within the examined manufacturing firms. By contrast, gender diversity shows a positive and significant effect. These findings provide important implications for company management and stakeholders in designing more inclusive governance strategies, particularly by encouraging increased gender diversity in leadership structures. In addition, the results of this study can serve as a basis for consideration by investors in assessing company performance, as well as for regulators in formulating policies that support sustainable corporate governance practices oriented toward performance improvement.
Co-Authors Ayu Lisgianti Edi Joko Setyadi Eko Hariyanto Faiz Kanz Pradana Iwan Fakhruddin Tiara Pandansari