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Martinus Robert Hutauruk
Faculty of Economics, Widya Gama Mahakam University, Samarinda, Indonesia
Economics, Econometrics & Finance

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The Factors Impact On Earnings Management On Indonesia Mining Company Martinus Robert Hutauruk; Agus Riyanto; Greacela Utami Putri
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1067

Abstract

This purpose of this research to analyze the impact of size, age, profitability, and leverage on earnings management of the company. The data sampling was selected using a purposive sampling technique to obtain 20 mining companies listed on the Indonesia Stock Exchange IDX that can meet the criteria. The analysis in this study was binary logistic regression analysis through SPSS 26. The analysis found that firm size insignificant effect on earnings management. Company age has a negative and significant impact, profitability has no significant effect, and leverage insignificant effect on firm earnings management.
Co-Authors Agus Riyanto Greacela Utami Putri