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All Journal Jurnal Ilmiah Manajemen Kesatuan Journal of Advanced Sciences and Mathematics Education
Mayang Sari Edastami
Universitas Esa Unggul, Indonesia
Chemistry Economics, Econometrics & Finance Education Mathematics Physics Social Sciences

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Impact of Liquidity, Leverage, and Operating Cash Flow on Financial Distress with Firm Size Moderation Nabila Sukma Dewi; Mayang Sari Edastami
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3352

Abstract

This research is to determine the function of company size as a moderating variable in transportation companies listed on the Indonesia Stock Exchange from 2019 to 2023, as well as the influence of liquidity, leverage and operating cash flow on financial distress. Secondary data in the form of annual financial reports of transportation companies listed on the IDX was used in this research. Structural Equation Modeling is analysis technique used, while SmartPLS is used as a bootstrapping method to examine the correlations between the model's variables. The findings show that leverage has a major impact on business size, with a higher level of leverage leading to a smaller firm. Financial distress is significantly influenced by operating cash flow as well; a positive correlation indicates that businesses are under financial strain. In the suggested model, financial distress is not directly influenced by business size, liquidity, leverage, or operating cash flow, as these relationships do not demonstrate substantial effects. Liquidity and operating cash flow also have little influence on business size, suggesting that these factors are not the main factors influencing firm size in the sample.
Tax avoidance, leverage, audit quality, and earnings management: the moderating role of firm size in mining companies listed on the indonesia stock exchange 2020-2024 Chevri Korat; Mayang Sari Edastami
Journal of Advanced Sciences and Mathematics Education Vol. 6 No. 3 (2026): Journal of Advanced Sciences and Mathematics Education
Publisher : CV. FOUNDAE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/jasme.v6i3.1474

Abstract

Background: Earnings are a central component of financial statements, yet managerial discretion may create opportunities for earnings management. Evidence on tax avoidance, leverage, audit quality, and earnings management remains mixed, especially in capital-intensive industries mining companies. Aims: This study examines their associations and tests whether firm size moderates these relationships in Indonesian mining companies. Methods: Using 70 firm-year observations from 14 Indonesia Stock Exchange (IDX)-listed mining companies during 2020-2024. Result: ETR is negatively associated with discretionary accruals (β=-0.115674, p=0.0442). Because lower ETR indicates greater tax avoidance, the ETR-based result implies that greater tax avoidance is associated with higher earnings management. Leverage and the Big Four audit-quality proxy are not statistically significant. Firm size is positively associated with earnings management in the direct-effects model (β=0.140549, p=0.0203), but no interaction term is significant. Conclusion: The study contributes context-specific mining-sector panel evidence by separating firm size's direct and moderating roles and by clarifying ETR direction. Findings are observational and limited by the purposive sample, proxy choices, and unverified robustness extensions.
Co-Authors Chevri Korat Nabila Sukma Dewi