Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 2 (2026): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

EARNINGS MANAGEMENT DAN BUDGETARY SLACK PADA PERUSAHAAN PERTAMBANGAN DI BEI: ANALISIS LAPORAN KEUANGAN DAN LAPORAN KEBERLANJUTAN TAHUN 2023-2024

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  • Nala Ilma Nafia,
  • Regina Silfiana,
  • Gunawan Aji
Nala Ilma Nafia
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Regina Silfiana
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Gunawan Aji
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Published 2026-01-09

Keywords

  • Budgetary Slack, Earnings Management, Mining Companies

How to Cite

EARNINGS MANAGEMENT DAN BUDGETARY SLACK PADA PERUSAHAAN PERTAMBANGAN DI BEI: ANALISIS LAPORAN KEUANGAN DAN LAPORAN KEBERLANJUTAN TAHUN 2023-2024. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(2), 1601-1610. https://cibjournal.com/index.php/musytari/article/view/5992

Abstract

This study examines earnings management and budgetary slack practices

in mining companies listed on the Indonesia Stock Exchange during 2023–

2024. The mining sector faces high uncertainty due to commodity price

volatility, regulatory changes, and increasing sustainability demands,

which may encourage opportunistic managerial behavior. This study

employs a qualitative approach using document analysis of annual

reports and sustainability reports from four mining companies. The

analysis focuses on financial performance narratives, accounting

policies, risk disclosures, and sustainability targets. The results indicate

that earnings management is conducted cautiously, primarily through

income smoothing and reputational strategies via sustainability

disclosures. Meanwhile, budgetary slack is implicitly reflected in

conservative financial planning and the establishment of moderate,

long-term financial and sustainability targets. These findings support

agency theory by highlighting the role of information asymmetry

between managers and shareholders. The study emphasizes the

importance of strengthening corporate governance and transparency to

reduce opportunistic behavior in the mining industry.

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