Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Manajemen Laba pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2024
Oct 2026· Multidisciplinary Journal of Education , Economic and Culture· 0 citations
Abstract
This study aims to analyze the effect of firm size, leverage, and profitability on earnings management in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study employs a quantitative approach with a causal-associative research design. The population consists of mining companies listed on the IDX. Based on purposive sampling, 45 companies were selected, resulting in 135 observations. The data consist of annual financial statements and were analyzed using multiple linear regression with the assistance of SPSS software. The results show that firm size has a significant negative effect on earnings management, while leverage and profitability have no significant effect. These findings indicate that larger companies have a lower tendency to engage in earnings management due to stricter oversight. The implications of this study are expected to provide consideration for management, investors, and regulators in improving transparency and strengthening financial reporting oversight.
Firm value represents the market’s assessment of a company’s fundamental quality, profit-generating capacity, and long-term economic prospects. This study aims to examine the role of internal characteristics and financial decisions in determining firm value among food and beverage companies listed on the Indonesia Stoc...
Tax is one of the main sources of state revenue that plays an important role in supporting national development financing. However, for companies, taxes are considered a cost component that can reduce net income, encouraging management to implement tax efficiency strategies through tax aggressiveness practices. This ph...
Friski· Jurnal Ekonomi Manajemen dan...· 0 citations
Firm value is an important indicator reflecting investors’ perceptions of a company’s performance and prospects. Although the determinants of firm value have been extensively investigated, studies integrating firm size, profitability, and water-related disclosure based on the Global Reporting Initiative (GRI 303) in th...
Firm value serves as a crucial benchmark reflecting the market's assessment of management's success. This study aims to examine the impact of leverage, profitability, firm size, firm growth, and independent commissioners on the firm value of companies in the food and beverage sub-sector listed on the Indonesia Stock Ex...
Qinayya Alimmazan, Ngurah Pandji Mertha Agung Durya, Wikan Isthika et al.· AL-KHARAJ· 0 citations
This study aims to analyze the influence of profitability, earnings management, and leverage on tax avoidance among basic metal and steel sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative approach was employed using secondary data derived from corporate financial st...
Shafira Khumaeroh, Mohammad Taufik Azis, F. Sari· Trending: Jurnal Manajemen d...· 0 citations
The pharmaceutical subsector in Indonesia has recently faced increasing financial pressure due to high dependence on imported raw materials, rising financing costs, and unstable economic conditions, which may increase the risk of financial distress. This study aims to examine the effects of profitability, firm size, an...
