ANALISIS PERBANDINGAN POTENSI MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN BURSA MALAYSIA

Earning management is an action where management manages earnings for the benefit of companies and individuals. In this study, earning management was tested using the measurement of Stubben’s (2010) discretionary revenue model and mining companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange in 2017-2019 as object. The results of the analysis are seen from the average residual of 36 samples taken from mining companies listed on the Indonesia Stock Exchange, 25 samples are indicated to carry out earnings management. While seen from the average residual of 17 samples taken from mining companies listed on the Malaysia Stock Exchange, 13 samples indicated earnings management