Financial Constraints, Environmental Uncertainty, and Tax Aggressiveness: Descriptive Evidence from Indonesian Mineral and Coal Mining Firms

ABSTRACT : This study aims to describe earnings management, financial constraints, environmental uncertainty, audit quality, and tax aggressiveness in mineral and coal mining companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The study uses a descriptive quantitative approach with secondary data obtained from financial statements and annual reports. The research sample was determined using a purposive sampling technique, resulting in 19 companies with 95 observations after the data screening process. Analysis was conducted using descriptive statistics, including mean, median, minimum, maximum, and standard deviation values. The results show that the level of earnings management in mining companies is relatively low and homogeneous. Financial constraints have high variations, reflecting differences in funding capabilities and liquidity conditions between companies. Environmental uncertainty is at a moderate level with a relatively uniform pattern, indicating that most companies face similar business risks due to commodity price fluctuations and market dynamics. Tax aggressiveness shows significant variation between companies, while audit quality is relatively high, indicated by the dominant use of Public Accounting Firms affiliated with the Big Four. These findings provide an empirical overview of the characteristics of mining companies in facing funding pressures, environmental uncertainty, and managing tax obligations.