Peran Mediasi Profitabilitas Terhadap Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Manajemen Laba Riil

Abstrak

By examining operating cash flow anomalies and examining how profitability mediates the impact of leverage and firm size, this study evaluates actual earnings management. Data was gathered from 19 issuers in the processed food sub-industry that, between 2019 and 2023, were listed on the Indonesia Stock Exchange in order to accomplish this. The investigation made use of path analysis and OLS regression. assessing the intensity of the observed mediating role using the Jamovi V.2.4.8 program. Our results imply that the link between leverage, firm size, and real earnings management is not substantially mediated by profitability. However, it was discovered that genuine earnings management was significantly harmed by profitability. Leverage is essential for increasing profitability, but firm size had no discernible impact. Moreover, there was little clear correlation between business size and leverage and real earnings management. These results have important ramifications for investors, regulators, and management since they improve their comprehension of the variables influencing a company's true profits management tactics and provide direction for further study in the domains of accounting and financial management.