EARNINGS MANAGEMENT DAN BUDGETARY SLACK PERUSAHAAN PERTAMBANGAN BEI: ANALISIS LAPORAN KEUANGAN DAN KEBERLANJUTAN 2023-2024
DOI:
https://doi.org/10.62281/g9gdjw82Keywords:
Budgetary Slack, Earnings Management, Perusahaan PertambanganAbstract
Penelitian ini bertujuan untuk menganalisis praktik Earnings Management dan Budgetary Slack pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2023–2024. Industri pertambangan menghadapi tingkat ketidakpastian yang tinggi akibat fluktuasi harga komoditas, perubahan regulasi, dan meningkatnya tuntutan keberlanjutan, sehingga berpotensi mendorong perilaku oportunistik manajemen. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis dokumen terhadap laporan tahunan dan laporan keberlanjutan empat perusahaan pertambangan. Analisis difokuskan pada narasi kinerja keuangan, kebijakan akuntansi, pengungkapan risiko, serta target keberlanjutan. Hasil penelitian menunjukkan bahwa Earnings Management dilakukan secara hati-hati, terutama dalam bentuk income smoothing dan pengelolaan reputasi melalui pengungkapan keberlanjutan. Sementara itu, Budgetary Slack tercermin dari perencanaan keuangan yang konservatif serta penetapan target keuangan dan keberlanjutan jangka panjang yang moderat. Temuan ini mendukung Agency Theory dan menegaskan pentingnya penguatan tata kelola perusahaan.
Downloads
References
Al-Faryan, Mamdouh Abdulaziz Saleh. 2024. “Agency Theory, Corporate Governance And Corruption: An Integrative Literature Review Approach.” Cogent Social Sciences 10 (1): 2337893.
Albersmann, Benjamin Tobias, Christian Friedrich, Daniela Hohenfels, And Reiner Quick. 2020. “Goodwill Impairment Tests As A Device For Earnings Management: Evidence From Germany.” Corporate Ownership & Control 18 (1): 261–80. Https://Doi.Org/10.22495/Cocv18i1siart3.
Amin, Keval, Cecilia Feng, Peng Guo, And Hong You. 2024. “Ceo Facial Masculinity And Accounting Conservatism.” Accounting And Business Research 54 (2): 224–54.
Chen, Sitao, Dionisia Tzavara, Maria Argyropoulou, Dimitrios Koufopoulos, And Rachel Argyropoulou. 2024. “Ceo Characteristics And Earnings Management : A Study Of Manager Tenure , Age , Gender , And Overconfidence.” Studies In Business And Economics 19 (3): 335–47. Https://Doi.Org/10.2478/Sbe-2024-0059.
Duan, Wenxuan, Hezun Li, Jian Sun, And Guang Yang. 2022. “Standardization Of The Strategy Translation Process , Procedural Fairness In Budgeting And Firm Performance.” China Journal Of Accounting Research 15 (3): 100254. Https://Doi.Org/10.1016/J.Cjar.2022.100254.
Elsheikh, Tamer, Hafiza Aishah Hashim, Nor Raihan Mohamad, Faozi A Almaqtari, And Abdou Ahmed Ettish. 2022. “Ceo Facial Masculinity, Characteristics And Earnings Management.” Management & Accounting Review 21 (3).
Erlingsson, Christen, And Petra Brysiewicz. 2017. “A Hands-On Guide To Doing Content Analysis.” African Journal Of Emergency Medicine 7 (3): 93–99. Https://Doi.Org/10.1016/J.Afjem.2017.08.001.
Graneheim, U.H, And B Lundman. 2004. “Qualitative Content Analysis In Nursing Research: Concepts, Procedures And Measures To Achieve Trustworthiness.” Nurse Education Today 24 (2): 105–12. Https://Www.Sciencedirect.Com/Science/Article/Abs/Pii/S0260691703001515?Via%3dihub.
Ketut, Jati I, And Widhiyani Ni Luh Sari. 2020. “Money Ethics Moderation, Organizational Commitment And Organization Ethical Culture On The Effect Of Budget Participation On Budgetary Slack.” Russian Journal Of Agricultural And Socio-Economic Sciences 106 (10): 60–68.
Khanchel, Imen, Naima Lassoued, And Zahra Souguir. 2024. “Corporate Social Responsibility And Earnings Management: The Moderating Effect Of Ceo Personality Traits.” European Management Review.
Kounouwewa, Jules, And Chao Deng. 2024. “Agency Conflicts And Corporate Governance In African Firms: A Comprehensive Review.” International Journal Of Economics And Management Sciences 3 (3): 109–29.
Manani, Kinjal, And P S Raghukumari. 2025. “Future Research Directions In Carbon Emissions Linkage With Corporate Governance And Earnings Management : A Systematic Review And Tccm Synthesis Governance And Earnings Management : A Systematic Review And.” Cogent Economics & Finance 13 (1). Https://Doi.Org/10.1080/23322039.2025.2482745.
Mohr, Zachary, And Linwood Kearney. 2021. “Behavioral-Experimental Public Budgeting And Financial Management: A Review Of Experi- Mental Studies In The Field.” Symposium On Behavioral Public Finance 20 (1): 11–44.
Pramudiati, Ningrum, And Afida Erlinawati. 2021. “Faktor-Faktor Yang Mempengaruhi Budgetary Slack.” Journal Of Business And Information Systems 3 (2): 87–96.
Prasetio, Januar Eko, Haryati Setyorini, Anisaul Hasanah, Adiba Fuad Syamlan, And A Maya Rupa Anjeli. 2023. “Cogent Business & Management The Role Of Earnings Management As Mediator The Effect Of Male Ceo Masculinity Face On Research & Development The Role Of Earnings Management As Mediator The Effect Of Male Ceo Masculinity Face On Research & Development.” Cogent Business & Management 10 (1). Https://Doi.Org/10.1080/23311975.2023.2179712.
Qawasmeh, Saja Yousef, And Mohammad Jamal Azzam. 2020. “Ceo Characteristics And Earnings Management.” Accounting 6 (7): 1403–10.
Raman, Dr. R. Kasi, Dr. N. Manikandan, Shreyas Srinivas, And Dr. Thimmaiah Bayavanda Chinnappa. 2022. “Management Control System And Earning Management In Firm Performance.” Manager - The British Journal Of Administrative Management 58 (154): 95–109.
Ramlall, Rishen, And Schalk Grobbelaar. 2024. “Deficiencies In The Traditional Budgeting Process Cause The Negative Behaviour Of Budgetary Slacking.” South African Journal Of Business Management.
Santos, Vanderlei Dos, Ilse Maria Beuren, And Suzimara Skrepitz. 2022. “Influence Of Budgetary Slack And Elements Of The Budgetary Process On Perceptions Of Justice.” Revista Contabilidade & Finanças 33: 200–215.
Simamora, Alex Johanes, Nicko Albart, Sri Adella Fitri, And Listiana Sri Mulatsih. 2024. “Managerial Ability And Earnings Management: Moderating Role Of Risk-Taking Behavior.” Jurnal Akuntansi 28 (2): 357–79.
Zahrani, Olivia Putri, And Mukhtaruddin Mukhtaruddin. 2025. “The Effect Of Budget Targets Clarity, Information Asymmetricity, And Self Esteem On Budgetary Slack With Organizational Commitment As A Moderating Variable: A Literature Review Study.” Jurnal Manajemen Perbankan Keuangan Nitro 1 (1): 70–84.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Nala Ilma Nafia, Regina Silfiana, Gunawan Aji (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
