Leverage and litigation risk on profit management and profitability as mediation in manufacturing companies
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Published:
Nov 8, 2023
Keywords:
Leverage , Litigation Risk, Profitability, Profit management
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Economy
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Abstract
This research was conducted on Transportation Sector Manufacturing Companies listed on the Indonesia Stock Exchange 2015-2022 with a population of 80 elements. This research uses secondary data using SmartPLS as a data processing tool. The aim of this research is to see whether leverage and litigation risk have an effect on profitability and earnings management and to find out whether profitability is able to mediate the effect of leverage and litigation risk on earnings management. The research results show that 1) leverage has no effect on profitability, 2) litigation risk has no effect on profitability, 3) leverage has no effect on earnings management, 4) litigation risk has no effect on earnings management, 5) profitability has no effect on earnings management, 6 ) profitability is not able to mediate the effect of leverage on earnings management, 7) profitability is not able to mediate the effect of litigation risk on earnings management
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Yanti, E. M., Rusydi, R. and Abdullah, H. (2023) “Leverage and litigation risk on profit management and profitability as mediation in manufacturing companies”, Jurnal Mantik, 7(3), pp. 1832-1840. doi: 10.35335/mantik.v7i3.4238.
References
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Al Muhthadin, M., & Hasnawati, H. (2022). Pengaruh Kepemilikan Manajerial, Profitabilitas Dan Leverage Terhadap Manajemen Laba. Jurnal Ekonomi Trisakti, 2(2), 1799–1812.
Alexander, N. (2017). Factors Affecting Earnings Management in the Indonesian Stock Exchange. 2(2), 8–14.
Andriani, D., Yamin, M., Andoyo, S. W., & Momot, R. (2023). PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS DAN RISIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PLASTIK DAN KEMASAN PERIODE 2016-2020. Prosiding Konferensi Ilmiah Akuntansi, 10.
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Carolin, C., Caesaria, M. A., Effendy, V., & Meiden, C. (2022). Pengaruh profitabilitas, leverage, kepemilikan manajerial, dan ukuran perusahaan terhadap manajemen laba pada beberapa jurnal, meta analisis. Jurnal Ilmiah Akuntansi Rahmaniyah, 5(2), 144–163.
Donelson, D. C., Mcinnis, J. M., & Mergenthaler, R. D. (2013). Discontinuities and earnings management: Evidence from restatements related to securities litigation. Contemporary Accounting Research, 30(1), 242–268.
Empiris, S., & Efek, B. (2013). DAMPAK KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN STRUKTUR KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012). In Diponegoro Journal of Accounting (Vol. 0, Issue 0).
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Filip, A., & Raffournier, B. (2014). Financial crisis and earnings management: The European evidence. The International Journal of Accounting, 49(4), 455–478.
Habib, A., Jiang, H., Bhuiyan, M. B. U., & Islam, A. (2014). Litigation risk, financial reporting and auditing: A survey of the literature. Research in Accounting Regulation, 26(2), 145–163.
Haga, J., Huhtamäki, F., & Sundvik, D. (2022). Employee effort and earnings management. Global Finance Journal, 53, 100622.
Hasanaj, P., & Kuqi, B. (2019). Analysis of Financial Statements?: The Importance of Financial Indicators in Enterprise. 2(2), 17–27.
Huang, S., Roychowdhury, S., & Sletten, E. (2020). Does litigation deter or encourage real earnings management? The Accounting Review, 95(3), 251–278.
Khalik, A. (2022). Dimensions of Earnings Management in Transportation Service Companies in Indonesia. XXVI(01), 44–60.
Margono, F. P., & Gantino, R. (2021). The Influence Of Firm Size, Leverage, Profitability, And Dividend Policy On Firm Value Of Companies In Indonesia Stock Exchange. Copernican Journal of Finance & Accounting, 10(2), 45–61.
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Nalarreason, K. M., Sutrisno, T., & Mardiati, E. (2019). International Journal of Multicultural and Multireligious Understanding. 19–24.
Nazariah, N., Ramzijah, R., Nelliyana, N., & Yanti, E. M. (2023). Manajemen Asset Memoderasikan Leverage dan Nilai Perusahaan Terhadap Profitabilitas. Jurnal Administrasi Dan Manajemen, 13(2), 134–142.
Nurhayati, S. A., & Wijayanti, A. (2022). Pengaruh kepemilikan institusional, likuiditas, dan leverage terhadap profitabilitas. INOVASI, 18(2), 360–368.
Owusu-Manu, D. G., Jehuri, A. B., Edwards, D. J., Boateng, F., & Asumadu, G. (2019). The impact of infrastructure development on economic growth in sub-Saharan Africa with special focus on Ghana. Journal of Financial Management of Property and Construction, 24(3), 253–273. https://doi.org/10.1108/JFMPC-09-2018-0050
Paula, A. (2018). Audit Quality and Earnings Management?: Evidence from Portugal.
Puspita, D. A., & Hartono, U. (2018). Pengaruh perputaran modal kerja, ukuran perusahaan, leverage dan likuiditas terhadap profitabilitas perusahaan animal feed di bei periode 2012-2015. Jurnal Ilmu Manajemen, 6(1), 1–8.
Rahman, H. Z., Petroceany, J. S., Perdana Miraj, E. S., Dwirahman, R., Abdurrachman, Y., Subandi, A., Sunandar, A., Kurnia, F., & Fairio, G. (2020). IMPROVEMENT TRANSPORTATION CONNECTIVITY OF RAIL-BASED INFRASTRUCTURE AT CIKARANG, INDONESIA. MALAYSIAN CONSTRUCTION RESEARCH JOURNAL (MCRJ), 1.
Rodríguez-Pérez, G., & Van Hemmen, S. (2010). Debt, diversification and earnings management. Journal of Accounting and Public Policy, 29(2), 138–159.
Ruwanti, G. (2019). The Influence of Corporate Governance in The Relationship of Firm Size and Leverage on Earnings Management. 4(8), 142–147.
Sagala, E., & Simbolon, R. (2021). Pengaruh Capital Intencity Ratio, Free Cash Flow, Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020. Jurnal Sosial Dan Teknologi, 1(12), 1–563.
Shalini, W., Christianty, R., & Pattinaja, E. M. (2022). Pengaruh Manajemen Modal Kerja, Likuiditas dan Leverage Terhadap Profitabilitas pada Perusahaan Consumer Goods di Bursa Efek Indonesia periode 2017-2020. Owner: Riset Dan Jurnal Akuntansi, 6(2), 1841–1851.
Steuer, R. E., & Utz, S. (2022). Non-contour efficient fronts for identifying most preferred portfolios in sustainability investing. European Journal of Operational Research, xxxx. https://doi.org/10.1016/j.ejor.2022.08.007
Sugiyono, A. (2001). Metodologi Ekonomi Positivisme. no.
Veronica, A. (2015). The Influence of Leverage and Its Size on the Earnings Management. 6(8), 159–168.
Wayan, P., Tatar, G., & Sujana, E. (2021). Pengaruh Kepemilikan Manajerial , Employee Diff dan Risiko Litigasi terhadap Manajemen Laba pada Perusahaan Manufaktur di Indonesia. 12, 10–20.
Yang, M., Di, T., & Efek, B. (2014). Pengaruh Adopsi Ifrs Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Dan Auditing, 11(1), 120–133. https://doi.org/10.14710/jaa.v11i1.9702
Yanti, E. M. (2021). Analisis Profitabilitas Bank Syariah BUMN Pasca Merger dan Kesadaran Masyarakat terhadap Produk Perbankan Syariah pada Masa Pandemi Covid-19. Jurnal Ekobismen, 1(2).
Yanti, E. M., & Ramzijah, R. (2023). Dampak International Financial Reporting Standard (IFRS) terhadap Laporan Keuangan Perusahaan di Indonesia. Jurnal Ekobismen, 3(1), 45–51.
Yanti, E. M., Zulfikar, Z., Muliana, M., & Mutacha, A. (2020). DAMPAK POSITIF DAN NEGATIF DALAM PENERAPAN INTERNASIONAL FINANCIAL REPORTING STANDARS (IFRS) DI INDONESIA. Jurnal Real Riset, 2(4), 41–46.
Zadek, S. (n.d.). The Path to Corporate Responsibility 1. 82.
Zaidi, S. A. H., Zafar, M. W., Shahbaz, M., & Hou, F. (2019). Dynamic linkages between globalization, financial development and carbon emissions: evidence from Asia Pacific Economic Cooperation countries. Journal of Cleaner Production, 228, 533–543.
Aditya, I., Hasanah, N., Mardi, & Armeliza, D. (2021). Pengaruh Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Industri Dasar dan Kimia. Jurnal Wahana Akuntansi, 16(2), 124–152. https://doi.org/10.21009/wahana.16.021
Ahmad, Hamzah., Mappatompo, Andi ., Muslim, M. (2018). CAPITAL OWNERSHIP STRUCTURE AND DECISION ON FINANCIAL MARKET REACTION. International Journal of Innovative Science and Research Technology, 3(September), 395–406.
Al Muhthadin, M., & Hasnawati, H. (2022). Pengaruh Kepemilikan Manajerial, Profitabilitas Dan Leverage Terhadap Manajemen Laba. Jurnal Ekonomi Trisakti, 2(2), 1799–1812.
Alexander, N. (2017). Factors Affecting Earnings Management in the Indonesian Stock Exchange. 2(2), 8–14.
Andriani, D., Yamin, M., Andoyo, S. W., & Momot, R. (2023). PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS DAN RISIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PLASTIK DAN KEMASAN PERIODE 2016-2020. Prosiding Konferensi Ilmiah Akuntansi, 10.
Antikadewi, M. (2023). Pengaruh Intensitas Modal, Leverage, Growth Opportunity Dan Risiko Litigasi Terhadap Konservatisme Akuntansi (Studi Pada Perusahaan Industri Subsektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021).
Carolin, C., Caesaria, M. A., Effendy, V., & Meiden, C. (2022). Pengaruh profitabilitas, leverage, kepemilikan manajerial, dan ukuran perusahaan terhadap manajemen laba pada beberapa jurnal, meta analisis. Jurnal Ilmiah Akuntansi Rahmaniyah, 5(2), 144–163.
Donelson, D. C., Mcinnis, J. M., & Mergenthaler, R. D. (2013). Discontinuities and earnings management: Evidence from restatements related to securities litigation. Contemporary Accounting Research, 30(1), 242–268.
Empiris, S., & Efek, B. (2013). DAMPAK KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN STRUKTUR KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012). In Diponegoro Journal of Accounting (Vol. 0, Issue 0).
Ezejiofor, R. A., & Okoye, N. J. (2021). LEVERAGE AND CASH RATIO?: AN EMPIRICAL STUDY OF CONGLOMERATES LEVERAGE AND CASH RATIO?: AN EMPIRICAL STUDY OF CONGLOMERATES FIRM IN NIGERIA. July.
Filip, A., & Raffournier, B. (2014). Financial crisis and earnings management: The European evidence. The International Journal of Accounting, 49(4), 455–478.
Habib, A., Jiang, H., Bhuiyan, M. B. U., & Islam, A. (2014). Litigation risk, financial reporting and auditing: A survey of the literature. Research in Accounting Regulation, 26(2), 145–163.
Haga, J., Huhtamäki, F., & Sundvik, D. (2022). Employee effort and earnings management. Global Finance Journal, 53, 100622.
Hasanaj, P., & Kuqi, B. (2019). Analysis of Financial Statements?: The Importance of Financial Indicators in Enterprise. 2(2), 17–27.
Huang, S., Roychowdhury, S., & Sletten, E. (2020). Does litigation deter or encourage real earnings management? The Accounting Review, 95(3), 251–278.
Khalik, A. (2022). Dimensions of Earnings Management in Transportation Service Companies in Indonesia. XXVI(01), 44–60.
Margono, F. P., & Gantino, R. (2021). The Influence Of Firm Size, Leverage, Profitability, And Dividend Policy On Firm Value Of Companies In Indonesia Stock Exchange. Copernican Journal of Finance & Accounting, 10(2), 45–61.
MARLISA, M. I. A. (2023). PENGARUH KEPEMILIKAN MANAJERIAL, FREE CASH FLOW, EMPLOYEE DIFFERENCE, DAN RISIKO LITIGASI TERHADAP MANAJEMEN LABA STUDI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021. UNIVERSITAS ISLAM NEGERI SULTAN SYARIF KASIM RIAU.
Nalarreason, K. M., Sutrisno, T., & Mardiati, E. (2019). International Journal of Multicultural and Multireligious Understanding. 19–24.
Nazariah, N., Ramzijah, R., Nelliyana, N., & Yanti, E. M. (2023). Manajemen Asset Memoderasikan Leverage dan Nilai Perusahaan Terhadap Profitabilitas. Jurnal Administrasi Dan Manajemen, 13(2), 134–142.
Nurhayati, S. A., & Wijayanti, A. (2022). Pengaruh kepemilikan institusional, likuiditas, dan leverage terhadap profitabilitas. INOVASI, 18(2), 360–368.
Owusu-Manu, D. G., Jehuri, A. B., Edwards, D. J., Boateng, F., & Asumadu, G. (2019). The impact of infrastructure development on economic growth in sub-Saharan Africa with special focus on Ghana. Journal of Financial Management of Property and Construction, 24(3), 253–273. https://doi.org/10.1108/JFMPC-09-2018-0050
Paula, A. (2018). Audit Quality and Earnings Management?: Evidence from Portugal.
Puspita, D. A., & Hartono, U. (2018). Pengaruh perputaran modal kerja, ukuran perusahaan, leverage dan likuiditas terhadap profitabilitas perusahaan animal feed di bei periode 2012-2015. Jurnal Ilmu Manajemen, 6(1), 1–8.
Rahman, H. Z., Petroceany, J. S., Perdana Miraj, E. S., Dwirahman, R., Abdurrachman, Y., Subandi, A., Sunandar, A., Kurnia, F., & Fairio, G. (2020). IMPROVEMENT TRANSPORTATION CONNECTIVITY OF RAIL-BASED INFRASTRUCTURE AT CIKARANG, INDONESIA. MALAYSIAN CONSTRUCTION RESEARCH JOURNAL (MCRJ), 1.
Rodríguez-Pérez, G., & Van Hemmen, S. (2010). Debt, diversification and earnings management. Journal of Accounting and Public Policy, 29(2), 138–159.
Ruwanti, G. (2019). The Influence of Corporate Governance in The Relationship of Firm Size and Leverage on Earnings Management. 4(8), 142–147.
Sagala, E., & Simbolon, R. (2021). Pengaruh Capital Intencity Ratio, Free Cash Flow, Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020. Jurnal Sosial Dan Teknologi, 1(12), 1–563.
Shalini, W., Christianty, R., & Pattinaja, E. M. (2022). Pengaruh Manajemen Modal Kerja, Likuiditas dan Leverage Terhadap Profitabilitas pada Perusahaan Consumer Goods di Bursa Efek Indonesia periode 2017-2020. Owner: Riset Dan Jurnal Akuntansi, 6(2), 1841–1851.
Steuer, R. E., & Utz, S. (2022). Non-contour efficient fronts for identifying most preferred portfolios in sustainability investing. European Journal of Operational Research, xxxx. https://doi.org/10.1016/j.ejor.2022.08.007
Sugiyono, A. (2001). Metodologi Ekonomi Positivisme. no.
Veronica, A. (2015). The Influence of Leverage and Its Size on the Earnings Management. 6(8), 159–168.
Wayan, P., Tatar, G., & Sujana, E. (2021). Pengaruh Kepemilikan Manajerial , Employee Diff dan Risiko Litigasi terhadap Manajemen Laba pada Perusahaan Manufaktur di Indonesia. 12, 10–20.
Yang, M., Di, T., & Efek, B. (2014). Pengaruh Adopsi Ifrs Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Dan Auditing, 11(1), 120–133. https://doi.org/10.14710/jaa.v11i1.9702
Yanti, E. M. (2021). Analisis Profitabilitas Bank Syariah BUMN Pasca Merger dan Kesadaran Masyarakat terhadap Produk Perbankan Syariah pada Masa Pandemi Covid-19. Jurnal Ekobismen, 1(2).
Yanti, E. M., & Ramzijah, R. (2023). Dampak International Financial Reporting Standard (IFRS) terhadap Laporan Keuangan Perusahaan di Indonesia. Jurnal Ekobismen, 3(1), 45–51.
Yanti, E. M., Zulfikar, Z., Muliana, M., & Mutacha, A. (2020). DAMPAK POSITIF DAN NEGATIF DALAM PENERAPAN INTERNASIONAL FINANCIAL REPORTING STANDARS (IFRS) DI INDONESIA. Jurnal Real Riset, 2(4), 41–46.
Zadek, S. (n.d.). The Path to Corporate Responsibility 1. 82.
Zaidi, S. A. H., Zafar, M. W., Shahbaz, M., & Hou, F. (2019). Dynamic linkages between globalization, financial development and carbon emissions: evidence from Asia Pacific Economic Cooperation countries. Journal of Cleaner Production, 228, 533–543.
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