Jurnal Akuntansi
Vol. 26 No. 3 (2022): September 2022

The Factors Impact On Earnings Management On Indonesia Mining Company

Martinus Robert Hutauruk (Faculty of Economics, Widya Gama Mahakam University, Samarinda, Indonesia)
Agus Riyanto (Faculty of Economics, Widya Gama Mahakam University, Samarinda, Indonesia)
Greacela Utami Putri (Faculty of Economics, Widya Gama Mahakam University, Samarinda, Indonesia)

Article Info

Publish Date
01 Aug 2022

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.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

EJA

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on ...