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All Journal Daya Saing : Jurnal Ilmu Manajemen Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Kompetif International Journal of Engagement and Empowerment (IJE2) Innovative: Journal Of Social Science Research Applied Accounting and Management Review Jurnal Pengabdian Sosial
Triani, Neks
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Journal : Innovative: Journal Of Social Science Research

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Efek Umur, Ukuran Perusahaan, Likuiditas, Serta Profitabilitas pada Manajemen Laba pada Perusahaan Pertambangan di BEI (2020-2023) Tombe, Clara; Kumalasari, Fitri; Triani, Neks
Innovative: Journal Of Social Science Research Vol. 5 No. 2 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i2.18413

Abstract

This study aims to evaluate various factors influencing earnings management practices in mining sector companies listed on the Indonesia Stock Exchange (BEI). The research population includes mining companies registered on the BEI during the 2020-2023 period. Using a purposive sampling method, 16 companies were selected as the study sample based on specific criteria over a four-year period. Data were sourced from company financial reports and analyzed using multiple linear regression with SPSS software. The research results indicate that, simultaneously, company age, company size, liquidity ratio, and profitability influence earnings management. Meanwhile, partially, each of these variables also has a significant impact on earnings management.
Co-Authors Abbas, Ahmad Ananta, Putri Andi Syamsu Alam, Andi Syamsu Annisa Annisa Anto, La Ode Arnadi Chairunnas Bustang Bustang Dali, Nasrullah Elpa Parinding Fitri Kumalasari, Fitri Hadisantoso, Erwin Hidayah, Anita Rahmah Ilham, Surianto Iswan, Andi Juniati Juniati Layuk, Ririn Yudhani Nichen, Nichen Noki, Noki Nurdin, Emillia Pandin, Enjois Rongre Paulindini, Putri Ramadhan, Andi Muh. Fuad Riad Afrillah Rosdiana Rosdiana SABARUDIN Sabarudin , Sabarudin Sabarudin Sabarudin Sapriyadi Sasmita Nabila Syahrir Syahrir, Sasmita Nabila Tombe, Clara Wawo, Andi Basru