Pengaruh rasio profitabilitas, leverage dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI 2011-2018
This study aims to examine the effect of profitability ratios, leverage and company size on earnings management (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2011-2018). The model used in this study is panel regression using Eviews 8. The analysis method used is multiple linear analysis method. Based on the results of the study: Profitability ratios obtained with a probability value of 0.4702 > 0.05 has no effect on Profit Management. leverage is obtained with a value of 0.0452 <0.05 so that leverage has a significant positive effect on earnings management. While company size is obtained with a probability value of 0.6684 > 0.05 has no effect on Â earnings management. Profitability, leverage and company size are obtained with a probability value of 0.044192 <0.05, which together have a significant effect on earnings management.
Keywords: Profitability Ratio, Leverage, company size and Profit Management
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