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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Media Informasi Manajemen Jurnal Ekonomi Modernisasi Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Journal of Education, Humaniora and Social Sciences (JEHSS) EKUITAS (Jurnal Ekonomi dan Keuangan) MABIS: Manajemen dan Bisnis Dinamika Governance : Jurnal Ilmu Administrasi Negara JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Enrichment : Journal of Management International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Manajemen Stratejik dan Simulasi Bisnis Jurnal Akuntansi dan Keuangan International Journal of Accounting & Finance in Asia Pasific Proceedings of The International Conference on Business and Economics Journal of Social Science Indatu Journal of Management and Accounting Asian Multidisciplinary Research Journal of Economy and Learning Proceeding Of International Conference On Education, Society And Humanity Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Khaira Amalia Fachrudin
Fakultas Ekonomi Dan Bisnis, Universitas Sumatera Utara, Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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EFFECTS ANALYSIS OF LEVERAGE, PROFITABILITY, COMPANY SIZE, AUDIT QUALITY, AND TAX AVOIDANCE ON PROPENSITY EARNINGS MANAGEMENT WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLES IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021-2024 PERIOD Marihot PH Simarmata; Erlina; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.5014

Abstract

This study aims to analyze the effect of leverage, profitability, firm size, audit quality, and tax avoidance on the Propensity earnings management, with independent commissioners as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employs a quantitative approach using a census method, in which all mining companies listed on the IDX during the study period, totaling 54 firms, were included as the research sample. The data were analyzed using panel data regression with the Random Effect Model (REM), which was selected based on the Chow test and the Hausman test. The earnings management was measured using discretionary accruals based on the Kasznik (1999) model, which represents the degree of a firm’s tendency to engage/Propensity in earnings management practices. The results indicate that leverage and tax avoidance have a positive effect on Propensity earnings management, suggesting an increase in the propensity (tendency) of management to engage in earnings management practices. Conversely, profitability, firm size, and audit quality have a negative effect on Propensity earnings management, indicating that firms with better financial performance and stronger monitoring mechanisms tend to exhibit a lower of Propensity earnings management. Furthermore, independent commissioners are found to weaken the relationship between leverage, profitability, firm size, audit quality, and Propensity earnings management; however, they do not moderate the relationship between tax avoidance and Propensity earnings management. This study confirms that financial factors and corporate governance mechanisms play an important role in influencing earnings management practices in the mining sector. The presence of independent commissioners is proven to be an effective monitoring mechanism in reducing the Propensity earnings management, except in the context of tax avoidance practices. These findings provide important implications for investors, regulators, and management in evaluating the quality of financial reporting and the effectiveness of good corporate governance.
Co-Authors Adinatan Adinatan Ahmad Kodri Fauzi Hasibuan Akhmad Razali Amlys Syahputra Silalahi Amlys Syahputra Silalahi Ance Marintan D. Sitohang Arlina Nurbaity Lubis Asmara, Rizqy Winny Astri Indah Utari Azhar Maksum Beby Kendida Hasibuan Dalimunthe, Esmil Saleh Dina Hastalona Dina Liviana Tarigan Dwi Atmoko, Darmawan Erlina Erlina Erlina Handy Octavianus Harefa, Oberlin Harefa, Wirdanur Hilma Tamiami Fachrudin Indri Hafsari Gultom Irawati, Nisrul Isfenti Sadalia Isfenti Sadalia Ivan Jaya Juli Meliza Lailan Syafrina Hasibuan liasta ginting Mahrina Sari Maretta Yuraska Sinulingga Maria Monica Sihombing Marihot PH Simarmata Muhammad Faidhil Iman Muhammad Iqbal Harahap Nasution, Fahmi Natigor Nisrul Irawati Novian Paisal Sitompul Nur Ahmadi Bi Rahmani paham ginting Pane, Sri Gustina Prihatin Lumbanraja Rina Sitepu, Dewinta Siahaan, Elisabet Sianipar, Alfred Johnson Sibarani, Magdalena Linda Leonita Silaban, Cristin Yeremia Sipayung, Friska Siregar, Narumondang Bulan Sitanggang, Gartima Supriyanto syahyunan syahyunan Taslim Taslim Theodora Novalina Ariesta Yunarti Yunarti