PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2016-2018

Abstract

The financial report is information that describes the financial condition of a company, and further information can be used as a description of the company's financial performance. This study aims to analyze company size, leverage and profitability on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample in this study were 46 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 with a total sample of 138 samples. Sampling using purposive sampling method and the analysis technique used is multiple linear regression analysis. The results of this study prove that company size and profitability have no effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Leverage has a positive effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period.