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Simorangkir, Melyanti
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Economics, Econometrics & Finance Social Sciences

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Analisis Kemampuan Manajemen Laba Memediasi Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan Simorangkir, Melyanti; Suhartono, Sugi
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1588

Abstract

This research examines the impact of profitability and leverage on firm value, with earnings management serving as a mediating variable. Grounded in agency and signaling theories, the study employs secondary data from 44 non-cyclical consumer sector firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The findings reveal that both profitability and leverage exert a direct, positive, and significant influence on firm value. Furthermore, profitability is found to significantly affect earnings management. However, the results indicate that earnings management does not play a significant mediating role in the relationship between profitability or leverage and firm value.
Co-Authors Sugi Suhartono