Pengaruh Struktur Modal, Pertumbuhan Perusahaan, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024)

This study aims to examine the effect of capital structure, firm growth, profitability, and firm size on earnings management practices in mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs a quantitative approach using multiple linear regression analysis, while the sample is selected through a purposive sampling technique with criteria that the companies publish complete and consistent annual financial statements throughout the observation period. The data used in this study are secondary data obtained from the companies’ annual financial reports. The results indicate that capital structure and profitability have a significant effect on earnings management, whereas firm growth and firm size do not have a significant effect. These findings suggest that financing pressure and the company’s ability to generate profits play an important role in encouraging earnings management practices. Therefore, this study is expected to contribute to the development of accounting literature and serve as a consideration for investors, company management, and regulators in improving the quality of financial reporting.