PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021)

Abstract

This study aims to determine the effect of company size,leverage, and profitability of earnings management in food and beverage companies on the Indonesia Stock Exchange for the 2017-2021 period, either partially or simultaneously. This research is a quantitative research. The sampling technique used ispurposive sampling by taking secondary data from the site www.idx.co.id.  The population of this study were 72 companies where 16 companies were sampled. The analysis technique used is descriptive statistics, normality test, multiple linear regression analysis, coefficient of determination test (R²), T test, F test. The results showed that both partially and simultaneously the variables firm size, leverage, and profitability have no significant effect on earnings management