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This study aims to examine the effect of profitability, leverage, firm size, firm age and audit committee on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period of 141 companies. By using a purposive sampling technique, a total sample of 65 companies was obtained. The analysis tool is multiple linear regression, where previously the classical assumption test was carried out. The results of the analysis of the effect of profitability, leverage, age and company size, audit committee on earnings management in manufacturing companies listed on the IDX for the 2017-2021 period, it can be concluded that the variables Profitability, Leverage, age and company size, audit committee have no influence on management earnings after being tested using the SPSS application version 25.

This study aims to analyze business financial data to assess the sustainability of the Wong Polo Mangrove Beach Tourism business. The data collection technique was carried out using documentation techniques in the form of collecting the required data from the available financial data from 2019-2021 and comparing the efforts made by the Wong Polo Mangrove Beach Tourism manager with mangrove tourism which became an Ecotourism project launched by the Menparekraf Sandiaga Uno. Data was analyzed using quantitative and qualitative descriptive analysis. The main target of this research is to analyze financial data using the Altman Z-Score method and evaluate the efforts made for business sustainability. The result showed that Wong Polo Mangrove Beach Tourism is in a safe condition (predicted not in bankruptcy condition) but still has several shortcomings compared to other mangrove beach tourism in cities in Indonesia.