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All Journal KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Nisa Asma Syahidah
Universitas Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Manajemen Laba, Likuiditas dan Siklus Hidup Terhadap ROA pada Subsektor Pertambangan Tahun 2020-2024 Nisa Asma Syahidah; Andi Aditya Hardinto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 12 No. 3 (2026): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/dbxw8314

Abstract

This study aims to analyze the effect of earnings management, liquidity, and life cycle on Return on Assets (ROA) in mining subsector companies during the 2020–2024 period. This research employs a quantitative method. The population consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sample was selected using a non-probability sampling technique, specifically purposive sampling, resulting in 18 companies and a total of 90 observations. The data were analyzed using multiple linear regression with EViews 12. The results of the t-test indicate that, partially, earnings management (t = 3.362, p = 0.0013), liquidity (t = 1.497, p = 0.1388), and life cycle (t = 2.369, p = 0.0206) have varying effects on ROA. Furthermore, the F-test result of 7.172 with a significance value of 0.000 indicates that earnings management, liquidity, and life cycle simultaneously affect Return on Assets. The findings reveal that earnings management and life cycle have a significant effect on Return on Assets, whereas liquidity does not have a significant effect on Return on Assets.
Co-Authors Andi Aditya Hardinto