Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba
Daftar Isi:
- This study aims to analyze the effect of profitability, leverage, and firm size on earnings management. The sample used in this study using a purposive sampling method as many as 27 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2017-2020 period. The analysis technique used is multiple linear regression. The results showed that profitability, leverage affect on earnings management, and firm size does not effect on earnings management. Keywords : profitability, leverage, firm size, and earnings management