TY - JOUR AU - Idohatun Nasiroh, AU - Khusnah , Hidayatul PY - 2020/12/30 Y2 - 2024/03/29 TI - DAMPAK UKURAN PERUSAHAAN, LEVERAGE TERHADAP FINANCIAL DISTRESS DAN MANAJEMEN LABA (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2019) JF - PROSIDING NATIONAL CONFERENCE FOR UMMAH JA - NCU VL - 1 IS - 1 SE - Economic DO - UR - https://conferences.unusa.ac.id/index.php/NCU2020/article/view/627 SP - AB - <p>This study aims to examine company size, <em>leverage, </em>on <em>financial distress </em>and earnings management in mining companies. The dependent variables in this study are company size and <em>leverage</em>. The independent variables in this study are <em>financial distress </em>and earnings management. This study uses secondary data, where secondary data is data obtained from annual financial reports listed on the IDX during the 2014-2019 period. The sample in this study were 6 companies. In this study using <em>purposive sampling method</em> and in analyzing the data using the application <em>Warp</em>PLS 6.0. The results of the analysis show that company size with the indicator <em>size </em>has a positive and significant effect on <em>financial distress</em>. Meanwhile, <em>leverage</em> does not have a significant relationship to <em>financial distress. </em>In earnings management, the indicator with <em>size </em>has a positive influence on earnings management. Meanwhile, the indicator <em>leverage </em>does not have a significant relationship with <em>financial distress </em>and <em>financial distress </em>has a negative and significant effect on earnings management.</p> ER -