The research was aimed to observe the factors affecting to the earnings
management. The independent variable applied was income tax, company size
and profitability. The data were collacted from yearly audit and financial report
obtained from www.idx.co.id. The sample was mining industries listed in
Indonesian Stock Exchange in 2009-2013. The sampling method was taken by
purposive sampling from 50 mining companies from 2009-2013. The hypothesis
testing applied double linier regression.
The research found that the variable affected to the earnings management
was income tax with the tfinding < ttable or -2,313 < 1,167866, and the level of
significant was 0,025 or less than 0,05. While the variable that was not affected to
the earnings management was company size with the the tfinding ≤ ttable or 0,149 ≤
1,167866 with the level of significant 0,882 or more than 0,05 and profitability of
tfinding ≤ ttable or -0,641 ≤ 1,167866 with the level of significant 0,525, more than
0,05.