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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Proaksi Revitalisasi : Jurnal Ilmu Manajemen Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ekuivalensi JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Otonomi Neraca Manajemen, Akuntansi, dan Ekonomi
Ahmad Yani
Fakultas Ekonomi, Universitas Islam Kadiri
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences Other

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The The Effect Of Earnings Management On Financial Distress With Leverage As A Moderating Variable Aisah; Fauziyah; Ahmad Yani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9997

Abstract

The purpose of this study is to examine how leverage functions as a moderating variable in energy sector corporations between 2021 and 2024, as well as how earnings management affects financial distress. The urgency of this research stems from the significant volatility of the energy sector, which exposes enterprises to fluctuating cash flows, increasing financial strain and elevating the risk of financial distress, particularly in the post-pandemic period. This study employs a quantitative methodology with a causal-associative design, utilizing secondary data from the annual reports of companies listed on the Indonesia Stock Exchange. Purposive sampling was used to obtain 148 firm-year observations. The data were analyzed using multiple regression, simple linear regression, and moderated regression analysis (MRA). The results show that earnings management has a significant negative effect on financial distress, indicating that effective earnings management practices reduce the likelihood of financial distress. However, leverage is found to have no significant effect on financial distress, suggesting that the stable cash flows and strong asset structures of energy companies enable them to manage their debt levels effectively. Additionally, leverage does not moderate the relationship between earnings management and financial distress. These findings indicate that, in the energy sector, earnings management plays a more important role than leverage in reducing financial distress.
Co-Authors Aisah Aprilia Dian Evasari APRILIA DIAN EVASARI Aprilia Dian Evasari ERWIN SYAHPUTRA F Fauziyah Fauziyah Fauziyah Fiki Chusniatus Sa’adah Luki Catur Ayu Maeka Sella Agustina Mar’atul Chamidah Mutiatus Shalihah Nurali Najibul Zamzami Rike Selviasari Riska Putri Susanti Srikalimah, Srikalimah Widiana Nandanani