Main Article Content


Reflecting on the biggest accounting scandals in the world, such as the case of Bernie Medoff, Enron, Lehman Brother, Worldcom, and others; corporate stakeholders are powerless against the collapse of a company or economy. There is a practice of Earnings Management, where accounting practices are misused for the benefit of company management. Then, the emergence and bankruptcy of companies continued to alternate based on the number of bankruptcy cases in Indonesia. And the mining sector became an advanced industry in the era of Susilo Bambang Yudhoyono, but experienced a setback in the era of Joko Widodo. Many small companies went bankrupt and were acquired by large companies. Financial Distress pressure can make management to do Earnings Management based on certain motives (Diri, 2018). The study was conducted to find the relationship between Financial Distress through the Grover model and Earnings Management through the Modified Jones model. The results show that there is a relationship between Financial Distress and Earnings Management, the influence or strength of the explanation of Financial Distress on Earnings Management is at a strong level.

Article Details

How to Cite
Suryana, A., Muhammad Risyan Rizqi Khairi, & Muhammad Risyan Rizqi Khairi. (2022). Pengaruh Financial Distress terhadap Earnings Management (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek In-donesia Periode 2014-2018). Jurnal Ekonomi Dan Statistik Indonesia, 2(2), 182-199.


Badan Pusat Statistik. (2017, Maret 27). Ekspor Batu Bara Menurut Negara Tujuan Utama, 2002-2015. Diambil kembali dari
Chen, T. (2010). Analysis on accrual-based models in detecting Earnings Management. Lingna Journal of Banking, Finance, and Economics.
Crossman, A. (2019, July 03). Understanding Purposive Sampling. Diambil kembali dari Thoughtco:
Dechow, P. M., & Skinner, D. J. (2000). Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators. Accounting Horizon, 235-250.
Dechow, P. M., Hutton, A. P., & Sloan, R. G. (1995). Detecting Earnings Management. The Accounting Review, 193-225.
Diraja, H. A. (2017). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Survei pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015). Jakarta: Universitas Bakrie.
Diri, M. E. (2018). Introduction to Earnings Management. Leeds: Springer.
Djemaa, H., & Amina, F. (2014). Detecting Earning Management Practices and Corporate Governance System. Islamic Economics & Finance Pedia.
Financial Accounting Standard Board. (2006). Conceptual Framework for Financial Accounting. Generally Accepted Accounting Principle.
Giroux, G. (2003). Detecting Earnings Management. New York: John Wiley & Sons Inc.
Haryati, R., & Rahardjo, S. N. (2013). Pengaruh Corporate Social Responsibility , Kinerja Lingkungan, dan Struktur Corporate Governance Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar di Bursa Efek Indonesia. Diponegoro Journal of Accounting, 3.
Hastuti, R. T. (2015). Analisis Komparasi Model Prediksi Financial Distress Altman, Springate, Grover dan Ohlson pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013. Jurnal Ekonomi, 446-462.
Healy, P., & Wahlen, J. (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Social Science Electronic Publishing, 365-383.
Helmenstine, A. M. (2019, January 09). Independent Variable Definition and Examples. Diambil kembali dari Thoughtco:
Huang, H. (2019, Januari 29). Analisis Regresi Sederhana, Ini Penjelasannya. Diambil kembali dari Globalstats Academic:
Ikatan Akuntan Indonesia. (2013). PSAK 1. STANDAR AKUNTANSI KEUANGAN.
Indriyanti, M. (2019). The Accuracy of Financial Distress Prediction Models: Empirical Study on the World's 25 Biggest Tech Companies in 2015-2016 Forbes's Version. KnE Social Sciences, 442-450.
Koran Sindo. (2018, Maret 23). Ratusan Perusahaan Batu Bara Terancam Bangkrut. Diambil kembali dari Okefinance:
Lin, P. P., Blocher, E. J., & Ko., L.-J. (2008). Prediction of Corporate Financial Distress: An Application of the Composite Rule Induction System. The International Journal of Digital Accounting Research, 69-85.
Mathews, S. (2018). Interpreting Regression Output. Diambil kembali dari
Moore, D. S., Notz, W. I., & Flinger, M. A. (2013). The Basic Practice of Statistics. New York: Freeman and Company.
Mulford, C. W., & Comiskey, E. E. (2002). The Financial Numbers Game: Detecting Creative Accounting Practices. Wiley.
Prihanthini, N. D., & Sari, M. R. (2013). Prediksi Kebangkrutan dengan Model Grover, Altman Z-Score, Springate dan ZMIJEWSKI pada Perusahaan Food and Beverage di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana , 417-435.
Ronen, J., & Yaari, V. (2008). Earnings Management: Emerging Insights in Theory, Practice, and Research. New York: Springer.
Roychowdhury, S. (2006). Earnings Management Through Real Activities Manipulation. Journal of Accounting and Economics, 335-370.
Segal, T. (2019, 05 29). Enron Scandal: The Fall of a Wall Street Darling. Diambil kembali dari Investopedia:
Siagian, D., & Sugiarto. (2002). Metode Statistika untuk Bisnis dan Ekonomi. Jakarta: PT. Gramedia Pustaka Utama.
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Walker, M. (2013). How far can we trust earnings numbers? What research tells us about Earnings Management. Accounting and Business Research, 445-481.
Walpole, R. E. (1993). Pengantar Statistika. Jakarta: PT. Gramedia Pustaka Utama.