Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Manajemen Laba

Abstract

This study aims to understand and examine the relationship between the impact of company size, profitability and leverage on earnings management. This study examines an industry consisting of 95 food and beverage industries listed on the Indonesia Stock Exchange, so 43 industries were selected as samples using purposive sampling technique. The data is collected through official sources, and uses the official website of each industry. This research method uses a quantitative approach, involving descriptive statistics, clasi assumption tests and multiple regression analysis tests using SPSS version 23. Based on the results of the study, it is found that company size has a significant negative impact on earnings management, profitability using the ROA proxy has a significant positive impact on earnings management, and leverage using the DER proxy has no impact on earnings management.