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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Administrasi Bisnis Jurnal VOK@SINDO PROFIT : Jurnal Administrasi Bisnis Asia-Pacific Management and Business Application JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL OF APPLIED BUSINESS ADMINISTRATION El-Barka: Journal of Islamic Economics and Business Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS Global Financial Accounting Journal Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Abdi Insani Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Jurnal EK dan BI Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pengabdian Masyarakat Indonesia PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Informasi dan Komunikasi Administrasi (JIKAP) Economics, Business, Accounting & Society Review e-Jurnal Apresiasi Ekonomi Jurnal Bisnis Corporate Jurnal Administrasi Profesional Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Bisnis OPTIMA Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Kajian Bimbingan dan Konseling
Rachma Bhakti Utami
Politeknik Negeri Malang
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Journal : Global Financial Accounting Journal

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The Relationship of Leverage, Asset Management, Earnings Management and Profitability Indrayati, Indrayati; Sumiadji, Sumiadji; Jaswadi, Jaswadi; Utami, Rachma
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9144

Abstract

The Aneka Industry sector in 2019 recorded the worst performance. This research aimed to examine the effect of leverage on profitability and the roles of asset management and earnings management as a mediating effect at Aneka Industry Companies in Indonesia. The population of this research was 665 companies listed on the Indonesian Stock Exchange (IDX), and the sample used was 225 for the 2016-2020 period. Data were analyzed using Structural Equation Modelling (SEM)-PLS. The results showed that leverage had a significant negative effect on asset and earning management and a non-significant effect on Profitability. Both asset management and earnings management had a significant positive impact on Profitability. Meanwhile, asset and earnings management successfully mediated the effect of leverage on Profitability. Not many studies have examined the relationship between leverage, asset management, earnings management, and profitability. This research also tested a large sample size to represent conditions in Indonesia. This study recommends that the company maintain the condition of asset management and reduce earnings management.
Co-Authors Abidin, Zahroh Adellia Elzai Ratna Sari Aditiya hermansah, Celvin Aini, Yulis Nurul Alfani Putri Fahira Amalia, Yessy Yuliana Arianti, Fika Ary Kartikasari, Dinar Atika Noor Aziza Aulia, Nafisha Ilmi Azizah, Siti Nur Fikriyyatul Azna Abrory Wardana Bernanda Alyansa, Refi Cacik Rut Damayanti Claudya Ramad, Findi Damayanti, Cacik Rut Deni Kusumawardani Dinda Nabilah Rahmasari Dja'far, Veri Hardinansyah Djajanto, Ludfi Dwi Pribadi, Joni Dwiatmanto Dwiatmanto Ekawati, Agis Faizah, Nisa Revinia Feby Naomi Kardila Felisha, Devi Fiernaningsih , Nilawati Fiernaningsih, Nilawati Gunawan Eko Nurtjahjono, Gunawan Eko Hasan, Halid Heni Wijayanti Husaini, Syarif Indrayati, Indrayati Jaelan, Ahmad Jaswadi JASWADI, Jaswadi Kurnianingsih, Devi Kusairi Kusairi Laidya Amalia Putri Lestari, Puspa Putri Lyla Rachmaningtyas Maria Goretti Wi Endang Maria Goretti Wi Endang Nirowati Pamungkas Maskur Maskur Mufarrohah, Mufarrohah Muhammad Januar Farrel Muhammad Nur Ilham Maulana Musthofa Hadi, Musthofa Nabilah Rahmasari, Dinda Nesya Mutiara Ardana Nikmah, Farika Nila Firdausi Nuzula Nilawati Fiernaningsih Novendri, Annisa Fitri Nurhalizah, Marshanda Rahmatillah Palupi, Ratnaning Pamungkas, Maria Goretti Wi Endang Nirowati Permatasari, Faudina Prasetya, Aliya Afifah Puput Permatasari Putra Indonesia, Tegar Putri, Laidya Amalia Raden Rustam Hidayat Rahmatillah Nurhalizah, Marshanda Ratnasari, Adellia Elza Rini Agustina Sabrina, Melda Safira, Aiyis Sifa Saiful Rahman Yuniarto Salim, M. Alfi Nuris Sana, Salma Santoso, Eko Boedi Soebagyo Soebagyo Sovia Rosalin Sri Mangesti Rahayu Sumiadji - Tanzila Fitriana, Kumaira Tri Mega Asri, Tri Mega Uno, Devi Oktavia Wahyudi, Fatimah Az Zahra Yulistyawati Evelina, Tri Zahro Zainal Abidin Zahroh Zainal Abidin Zubaidi Zubaidi