📅 23 October 2025
DOI: 10.62387/hatta.v3i2.286
Pengaruh Total Asset Turnover, Debt to Equity Ratio, dan Return on Assets terhadap Manajemen Laba pada Perusahaan Pertambangan di BEI Periode 2020–2024
Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
STKIP Majenang
📄 Abstract
This study analyzes the effect of Total Asset Turnover, Debt to Equity Ratio, and Return on Assets on earnings management in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative and causal research design, the study examines 18 purposively selected companies over five years, resulting in 90 observations. Data were analyzed through panel data regression using SPSS 26. The results show that Total Asset
Turnover does not significantly affect earnings management, while Debt to Equity Ratio and Return on Assets have a significant influence. These findings indicate that profitability and leverage play important roles in shaping earnings management practices in the mining sector
Turnover does not significantly affect earnings management, while Debt to Equity Ratio and Return on Assets have a significant influence. These findings indicate that profitability and leverage play important roles in shaping earnings management practices in the mining sector
🔖 Keywords
#Total Asset Turnover (TATO)
#Debt to Equity Ratio (DER)
#dan Return on Assets (ROA); Manajemen Laba
ℹ️ Informasi Publikasi
Tanggal Publikasi
23 October 2025
Volume / Nomor / Tahun
Volume 3, Nomor 2, Tahun 2025
📝 HOW TO CITE
Saraswati, Novi; Fathihani, "Pengaruh Total Asset Turnover, Debt to Equity Ratio, dan Return on Assets terhadap Manajemen Laba pada Perusahaan Pertambangan di BEI Periode 2020–2024," Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi, vol. 3, no. 2, Oct. 2025.
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