PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA

Authors

  • Via Nur Kharomah

DOI:

https://doi.org/10.32497/akunbisnis.v5i1.3619

Keywords:

Firm Size, Leverage, and Profitability, Earnings Management

Abstract

This study aims to find out how the variables of Firm Size, Leverage, and Profitability affect   Earning Management in Mining Industry companies listed on the Indonesia Stock Exchange   for the period 2014-2018. The sample data used were 17 mining industry companies. The   method of data analysis was carried out by the method of multiple linear regression analysis   with the help of the SPSS version 22.0 application. The results of this study indicate that firm   size has a significant negative effect on earnings management, leverage has an insignificant   negative effect on earnings management, and profitability has a significant positive effect on   earnings management.

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Published

2022-05-31

Issue

Vol. 5 No. 1 (2022)

Section

Articles

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