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All Journal Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) INJURITY: Journal of Interdisciplinary Studies
Andrie Wiyogo
Universitas Negeri Jakarta
Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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THE INFLUENCE OF LEVERAGE, COMPANY SIZE, FREE CASH FLOW ON PROFIT MANAGEMENT OF IDX-LISTED MANUFACTURING COMPANIES: PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FREE CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Andrie Wiyogo; Ati Sumiati; Sri Zulaihati; Dwi Kismayanti Respati
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 2 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i2.14

Abstract

This research aims to determine the effect of Leverage, Firm Size, and Free Cash Flow on Earnings Management. The data collection method used is the Study Documentation method. The affordable collection in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 with 190 companies. Data collection by collecting data on the annual financial report on Indonesia Stock Exchange (IDX) web. The sample used was as many as 128 companies using random sampling techniques. The data analysis techniques used are multiple linear regression analysis, descriptive statistics analysis, pre-requirement, classic assumption, and hypothesis testing. Multiple linear regression analysis indicates that variables have a relation. Descriptive statistics analysis indicates an overview of each variable. Pre-requirement test analysis indicates data is distributed normally. Classic assumption test indicates data acceptable. Moreover, the hypothesis test result concludes that all hypotheses are acceptable. Based on the analysis, it is shown that leverage harms earnings management. Firm size has a positive effect on earnings management. Moreover, free cash flow harms earnings management. Then the coefficient determination in this study was 12,4% which showed the ability of leverage, firm size and free cash flow influencing earnings management while the rest were influenced by other factors not examined.
An Analysis of The Determinants of Financial Distress in The Operations of Mining Companies in Indonesia, with Export Dependence as a Moderating Variable Andrie Wiyogo; Choirul Anwar; Etty Gurendrawati
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 5 No. 6 (2026): Injurity: Interdiciplinary Journal and Humanity
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v5i6.1547

Abstract

This study examines the determinants of financial distress in mining companies listed on the Indonesia Stock Exchange (IDX), with export dependence as a moderating variable. The research focuses on internal financial factors including liquidity, leverage, profitability, and firm growth as well as firm size as a control variable, to explain variations in financial distress. In addition, export dependence on major trading partners is introduced to assess its moderating role in strengthening or weakening the relationship between profitability and financial distress. A quantitative approach is employed using secondary data from annual financial reports of 22 mining companies over the 2021–2024 period, yielding 88 firm-year observations. The analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) via SmartPLS software. The results indicate that liquidity has a significant positive effect on financial distress, while leverage has a significant negative effect. Profitability shows a significant positive relationship with financial distress, whereas firm growth has no significant effect. Export dependence significantly moderates the relationship between profitability and financial distress, strengthening the impact of profitability on financial stability. Meanwhile, firm size does not significantly influence financial distress. The study concludes that financial distress in mining companies is primarily driven by internal financial performance, while external dependency on export markets plays a critical moderating role. These findings highlight the importance of financial resilience and export market structure in mitigating corporate financial risk.
Co-Authors Ati Sumiati Choirul Anwar Dwi Kismayanti Respati Etty Gurendrawati Sri Zulaihati