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All Journal Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA EDUTECH: Jurnal Ilmu Pendidikan dan Ilmu Sosial JURNAL PENGABDIAN KEPADA MASYARAKAT Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Balance : Jurnal Akuntansi dan Manajemen Journal of International Conference Proceedings Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Henny Zurika Lubis
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Transportation Other

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Pengaruh Free Cash Flow, Good Corporate Governance, Audit Quality, dan Leverage Terhadap Earning Management Pinem, Dian Sari Islamy; Lubis, Henny Zurika
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1309

Abstract

Penelitian ini bertujuan menganalisis pengaruh Free Cash Flow, Good Corporate Governance, Audit Quality, dan Leverage terhadap Earning Management pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif. Sampel ditentukan melalui teknik purposive sampling, sehingga diperoleh 9 perusahaan sub sektor otomotif dan komponennya dengan total 27 data observasi selama periode 2018–2020. Data sekunder berasal dari laporan keuangan perusahaan dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial Free Cash Flow, Good Corporate Governance, dan Audit Quality tidak berpengaruh signifikan terhadap Earning Management, sedangkan Leverage berpengaruh positif dan signifikan. Secara simultan, keempat variabel independen tidak berpengaruh signifikan, yang menunjukkan bahwa praktik manajemen laba lebih dipengaruhi oleh karakteristik internal perusahaan. Penelitian ini menegaskan peran dominan leverage dalam mendorong earning management serta memberikan implikasi bagi manajemen dan regulator untuk memperkuat pengawasan struktur pendanaan dan efektivitas tata kelola perusahaan.   This study aims to analyze the effects of Free Cash Flow, Good Corporate Governance, Audit Quality, and Leverage on Earnings Management in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange. The study employs a quantitative approach with an associative research design. The sample was selected using a purposive sampling technique, resulting in nine automotive and component sub-sector companies with a total of 27 observations for the 2018–2020 period. Secondary data were obtained from companies’ financial statements and analyzed using multiple linear regression with SPSS 25. The results show that, partially, Free Cash Flow, Good Corporate Governance, and Audit Quality have no significant effect on Earnings Management, while Leverage has a positive and significant effect. Simultaneously, all independent variables have no significant effect, indicating that earnings management practices are more strongly influenced by firm-specific characteristics. This study highlights the dominant role of leverage in driving earnings management and provides implications for management and regulators to strengthen oversight of capital structure and corporate governance effectiveness.  
Determinan Opini Audit Going Concern Dengan Debt Default Sebagai Variabel Moderasi Pada Perusahaan Pertambangan Di Indonesia Lubis, Henny Zurika; Ardian, Ragil
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1360

Abstract

Opini audit going concern merupakan sinyal penting bagi pengguna laporan keuangan karena mencerminkan penilaian auditor terhadap keberlanjutan usaha perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA) dan Return on Equity (ROE) terhadap penerbitan Opini Audit Going Concern, serta mengkaji peran moderasi Default Hutang dalam hubungan tersebut. Penelitian menggunakan desain kausal-asosiatif dengan teknik purposive sampling terhadap 21 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2022, sehingga diperoleh 63 observasi. Opini Audit Going Concern sebagai variabel dependen bersifat biner, sehingga analisis data dilakukan menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa ROA dan ROE tidak berpengaruh signifikan terhadap penerbitan Opini Audit Going Concern. Selain itu, Default Hutang tidak memoderasi hubungan antara ROA maupun ROE dengan Opini Audit Going Concern. Temuan ini mengindikasikan bahwa auditor tidak hanya bertumpu pada indikator profitabilitas dan kondisi gagal bayar dalam menilai kelangsungan usaha, melainkan mempertimbangkan faktor lain secara lebih menyeluruh dalam proses pengambilan keputusan audit.   The going concern audit opinion is an important signal for users of financial statements, as it reflects the auditor’s assessment of a company’s ability to sustain its business continuity. This study aims to analyze the effect of Return on Assets (ROA) and Return on Equity (ROE) on the issuance of Going Concern Audit Opinions, as well as to examine the moderating role of Debt Default in these relationships. The study employs a causal-associative research design with a purposive sampling technique, involving 21 companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period, resulting in 63 observations. Since the dependent variable, Going Concern Audit Opinion, is binary in nature, logistic regression analysis is applied. The results indicate that ROA and ROE do not have a significant effect on the issuance of Going Concern Audit Opinions. Furthermore, Debt Default does not moderate the relationship between ROA or ROE and Going Concern Audit Opinions. These findings suggest that auditors do not rely solely on profitability indicators and debt default conditions when assessing business continuity, but rather consider a broader range of factors in the audit decision-making process.  
Co-Authors Anita Harahap, Anita Ardian, Ragil Ari Irawan Bella Aprilia Camelya Adelyani Br Hutagalung Dahlena Sari Marbun Desi Andriani Lubis Elizar Sinambela Fatmawarni Fatmawarni Gadiez Salsabilla Panjaitan Hastari Ningtyas M Arief Hidayat Nina Ismaya Nurlayla, Indah Ovami, Debbi Chyntia Pinem, Dian Sari Islamy Pipit Putri Hariani MD Pratama, Ikbar Putry Ramadhani Sopi Pulungan Ramadhany, Andi Aulya Saehu, Uun Ahmad Shahara Rambe Shita Tiara Sipayung, Vanesa Mutiara Ranggaini Siregar, Nadia Prastika Sri Nova Br Simatupang Sulaiman Effendi Syafrida Hani Yola Winanda