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This Author published in this journals
All Journal Economics & Islamic Finance Journal
Intan Sumeri
Universitas Dian Nusantara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Liquidity, Leverage, and Profitability on Financial Statement Manipulation Intan Sumeri; Sigit Mareta; Lestari Lestari; Caturida Meiwanto Doktoralina; Natalia Santoso
Economics & Islamic Finance Journal (ECIF) Vol. 2 No. 3 (2025): ECIF Journal December 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v2i3.231

Abstract

This study aims to examine the effect of liquidity, leverage,  and profitability on financial statement manipulation in Indonesian consumer goods companies. The research employs secondary data from 49 consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period, with a total of 278 observations. Data analysis was conducted using panel data regression (Fixed Effect Model) with the aid of EViews 12 software. The results indicate that liquidity and leverage have a significant negative effect on financial statement manipulation, while profitability shows no significant effect. Collectively, the three variables have a significant simultaneous effect. The study focuses solely on the consumer goods sector within a limited observation period of 2019-2024; thus, the findings may not be generalized to other sectors or longer periods. The results provide valuable insights for companies, investors, and regulators regarding the role of financial ratios as indicators of potential manipulation and contribute academically by enriching the literature on financial reporting practices in emerging markets, particularly in Indonesia. 
Co-Authors Doktoralina, Caturida Meiwanto Lestari Lestari Natalia Santoso Sigit Mareta