Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Manajemen Laba (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020)

Abstract

This research aims to determine the effect of company size, profitability and leverage on earnings management in mining companies listed on the Indonesian Stock Exchange (IDX) for the 2016-2020 period. The population for the analysis method used is the multiple regression analysis method using E-Views version 12. The population for this study was taken from companies in the mining sector for the 2016-2020 period. The sample selection using purposive sampling method, which is the samples used 85 data. The results of this research are company size has no significant effect on earnings management, profitability has a significant effect on earnings management, and leverage has no significant effect on earnings management. From the results of this research has proven hypothesis that has been proposed. With the results of this research, it can prove that the effect of company size, profitability and leverage on earnings management can be used as a factor whether the company is worthy of being a place for investment or not.