PENGARUH PROFITABILITAS, FIRM SIZE, FIRM AGE DAN LEVERAGE TERHADAP MANAJEMEN LABA

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, firm size, firm age and leverage on earning management at manufacturing companies listed on Indonesia Stock Exchange during the period of 2017-2019. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 75 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 225 data for three years. This research data was processed using Eviews 11. Results shows that profitability and firm size has a significant influence on earning management, while firm age and leverage has no significant influence on earning management.