<![CDATA[This study aims to analyze the effect of earnings management, liquidity, and life cycle on Return on Assets (ROA) in mining subsector companies during the 2020–2024 period. This research employs a quantitative method. The population consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sample was selected using a non-probability sampling technique, specifically purposive sampling, resulting in 18 companies and a total of 90 observations. The data were analyzed using multiple linear regression with EViews 12. The results of the t-test indicate that, partially, earnings management (t = 3.362, p = 0.0013), liquidity (t = 1.497, p = 0.1388), and life cycle (t = 2.369, p = 0.0206) have varying effects on ROA. Furthermore, the F-test result of 7.172 with a significance value of 0.000 indicates that earnings management, liquidity, and life cycle simultaneously affect Return on Assets. The findings reveal that earnings management and life cycle have a significant effect on Return on Assets, whereas liquidity does not have a significant effect on Return on Assets.]]>
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