Pengaruh Profitabilitas Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2019-2022

Abstract

This study aims to determine the effect of profitability and leverage on earnings management in mining
sector companies listed on the Indonesia Stock Exchange. The sample in this study is 72 mining sector
companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The sample selection used a
purposive sampling technique. The data used is secondary data obtained from the company's financial
statements. To measure profitability using Return on Assets (ROA), to measure leverage using the Debtto-Equity Ratio (DER). To measure earnings management using discretionary accrual (DA). The research
method used in this research is descriptive statistical method. Multiple linear regression and correlation
analysis. Based on the research results, the profitability variable has a positive and significant effect on
earnings management in mining sector companies listed on the IDX. The leverage variable also has a
positive and significant effect on earnings management of mining sector companies listed on the IDX. And
simultaneously profitability and leverage together have a significant positive influence on the earnings
management of mining sector companies listed on the IDX.
Keywords: Debt to Assets Ratio, Earnings management, Leverage, Profitability, ROA