Skripsi Akuntansi Tahun 2026 http://repository.kalbis.ac.id/handle/123456789/1811 2026-09-29T20:34:58Z 2026-09-29T20:34:58Z Syahidah, Nisa Asma http://repository.kalbis.ac.id/handle/123456789/1877 2026-09-24T01:33:20Z 2026-05-08T00:00:00Z

Title: Pengaruh Manajemen Laba, Likuiditas dan Siklus hidup Terhadap Return on Assets pada Subsektor Pertambangan Tahun 2020-2024 Authors: Syahidah, Nisa Asma Abstract: This study aims to analyze the effect of earnings management, liquidity, and life cycle on Return on Assets (ROA) in mining subsector companies during the 2020–2024 period. This research employs a quantitative method. The population consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sample was selected using a non-probability sampling technique, specifically purposive sampling, resulting in 18 companies and a total of 90 observations. The data were analyzed using multiple linear regression with EViews 12. The results of the t-test indicate that, partially, earnings management (t = 3.362, p = 0.0013), liquidity (t = 1.497, p = 0.1388), and life cycle (t = 2.369, p = 0.0206) have varying effects on ROA. Furthermore, the F-test result of 7.172 with a significance value of 0.000 indicates that earnings management, liquidity, and life cycle simultaneously affect Return on Assets. The findings reveal that earnings management and life cycle have a significant effect on Return on Assets, whereas liquidity does not have a significant effect on Return on Assets.

2026-05-08T00:00:00Z