THE INFLUENCE OF LEVERAGE, PROFITABILITY, COMPANY SIZE, AUDIT QUALITY, AND TAX AVOIDANCE ON EARNINGS MANAGEMENT WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLES IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
DOI:
10.54443/ijebas.v5i6.5014Published:
2025-12-02Downloads
Abstract
This study aims to analyze the influence of Leverage, Profitability, Company Size, Audit Quality, and Tax Avoidance on Earnings Management, with Independent Commissioners as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research uses a quantitative approach with a census method, where the entire population of mining companies listed on the IDX from 2021–2024, totaling 54 companies, was used as the sample. Data were analyzed using panel data regression analysis with the Random Effect Model (REM) selected through the Chow test and Hausman test. Earnings management was measured using the Kasznik (1999) discretionary accrual model. The results show that: (1) Leverage and Tax Avoidance have a positive and significant effect on earnings management. (2) Profitability, Company Size, and Audit Quality have a negative and significant effect on earnings management. (3) Independent Commissioners significantly weaken (moderate) the relationship between Leverage, Profitability, Company Size, and Audit Quality on Earnings Management. (4) Independent Commissioners are not significant in moderating the relationship between Tax Avoidance and Earnings Management. This study confirms that financial factors and corporate governance play an important role in earnings management practices in the mining sector. The presence of Independent Commissioners proves effective as a supervisory mechanism that can curb the tendency for earnings management, except in the context of tax avoidance practices. These findings provide an important contribution for investors, regulators, and management in evaluating the quality of financial statements and the effectiveness of good corporate governance.
Keywords:
Earnings Management Leverage Profitability Company Size Audit Quality Tax Avoidance Independent Commissioners Mining Companies.References
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