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All Journal Develop Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Edunomics Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Indonesian Journal of Business Analytics (IJBA) Majalah Iptek Politeknik Negeri Medan Polimedia Journal of Innovation Research and Knowledge Journal of Management Analytical and Solution Journal Of Management Analytical and Solution (JoMAS) International Journal of Economics, Commerce, and Management
Khaira Amalia Fachrudin
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Transportation Other

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THE INFLUENCE OF LEVERAGE, PROFITABILITY, COMPANY SIZE, AUDIT QUALITY, AND TAX AVOIDANCE ON EARNINGS MANAGEMENT WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLES IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 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 influence of Leverage, Profitability, Company Size, Audit Quality, and Tax Avoidance on Earnings Management, with Independent Commissioners as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research uses a quantitative approach with a census method, where the entire population of mining companies listed on the IDX from 2021–2024, totaling 54 companies, was used as the sample. Data were analyzed using panel data regression analysis with the Random Effect Model (REM) selected through the Chow test and Hausman test. Earnings management was measured using the Kasznik (1999) discretionary accrual model. The results show that: (1) Leverage and Tax Avoidance have a positive and significant effect on earnings management. (2) Profitability, Company Size, and Audit Quality have a negative and significant effect on earnings management. (3) Independent Commissioners significantly weaken (moderate) the relationship between Leverage, Profitability, Company Size, and Audit Quality on Earnings Management. (4) Independent Commissioners are not significant in moderating the relationship between Tax Avoidance and Earnings Management. This study confirms that financial factors and corporate governance play an important role in earnings management practices in the mining sector. The presence of Independent Commissioners proves effective as a supervisory mechanism that can curb the tendency for earnings management, except in the context of tax avoidance practices. These findings provide an important contribution for investors, regulators, and management in evaluating the quality of financial statements and the effectiveness of good corporate governance.
Co-Authors Afifah Adillah Agnes Renata Rajagukguk Ahmad Fuady Hasibuan Amlys Syahputra Silalahi Amlys Syahputra Silalahi Aritonang, Ermi Dianta Asrini Asrini Beby Kendida Hasibuan Chania, Mutia Fitri Conchita Valentina Latupapua Elimar Sinaga ERLINA Fahmi Natigor Nasution Isfenti Sadalia Iskandar Muda Jepri Wandes Nababan Jessi Febrianti Juanda Juanda Juli Meliza Luis Fernando Sihombing Maretta Yuraska Sinulingga Marihot PH Simarmata Muhammad Iqbal Harahap musnaini musnaini Naibaho, Jahoras Victor Nisrul Irawati Novian Paisal Sitompul Nur Aisyah Fitri Prasetya Putra Bangsa Rini Oktaria Ruth Jelita Silaban Sambas Ade Kesuma Syahyunan Wita Juwita Ermawati