PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET, KEBIJAKAN DIVIDEN DAN DEBT TO EQUITY RATIO TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018
The broad objective of this research is:The investigate the effect size of the company, return on asset, dividend payout ratio, and debt to equity ratio againt earnings management in companies listed on the indonesian stock exchange period 2014-2018. The data used in this research are secondary data from the manufacturing company’s financial statements 2014-2018. Population of this research are manufacturing companies listed on stock exchange in indonesian from 2014-2018 many as 159 companies. The total sample of this research are 12 companies that are determined based on purposive sampling methode so that the number of observations in this study is 60 samples with 5 year observation 2014-2018. This study uses multiple regression analysis to examine the effect of size of the company, return on asset, dividend payout ratio, and debt to equity ratio to earnings management. The results showed that the size of the company’s , return on asset, dividend payout ratio, and debt to equity ratio had no effect on earning management. The results of the coeffisien of determination test show that the independent is only able to explain the dependent variables by 7%, while the remaining 93% is explaind by other independent variables outside the research model.