Firm Size, Leverage, And Political Connection On Earnings Management In Mining Company
DOI:
https://doi.org/10.32528/issh.v2i3.400Keywords:
Earnings Management, Firm Size, Leverage, Political ConnectionAbstract
The purpose of this study is to determine the effect of firm size, leverage, and political connection on earnings management of mining companies in indonesia stock exchange, the periode in which this study is 5 (five) years, namely 2017-2021. This study uses descriptive research with a quantitative approach. The population in this study is 47 mining companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling and obtained a sample of 12 mining companies. The analytical method used is panel data regression analysis using eviews version 12 software. In this study the dependent variable is earnings management (Y) and the independent variable is firm size (X1), leverage (X2), political connections (X3).The results of this study indicate that partially positive and significant firm size on earnings management, leverage and political connection have no effect and are not significant on earnings management
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