Jurnal Mantik
Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)

Leverage and litigation risk on profit management and profitability as mediation in manufacturing companies

Evi Maulida Yanti (Universitas Jabal Ghafur, Indonesia)
Rusydi Rusydi (Politeknik Negeri Lhokseumawe, Indonesia)
Husaini Abdullah (Universitas Jabal Ghafur, Indonesia)



Article Info

Publish Date
08 Nov 2023

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

Copyrights © 2023






Journal Info

Abbrev

mantik

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Description

Jurnal Mantik (Manajemen, Teknologi Informatika dan Komunikasi) is a scientific journal in information systems/informati containing the scientific literature on studies of pure and applied research in information systems/information technology,Comptuer Science and management science and public ...