Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Manajemen Laba pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2024

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.