PENGARUH PROFITABILITAS, STRUKTUR MODAL, LIKUIDITAS, UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI

Abstract

This study aims to determine the effect of profitability, the effect of capital structure, the effect of liquidity, the effect of company size on earnings management in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. The type of research used in this research is quantitative research. The conclusion of this study is that it is proven that profitability, capital structure, liquidity, and firm size have an effect on earnings management in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange with t count values ​​respectively 4,560, 2,144, 3,385, and 2,738. And it is proven that profitability, capital structure, liquidity, and company size affect earnings management in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange with the magnitude of the influence of the independent variables on the dependent variable, namely 57.7%. While the remaining 42.3% earnings management is influenced by other variables not examined in this study such as auditor reputation, company ownership structure, and financial leverage. So that the regression equation is obtained, namely Y = 0.633 + 0.881X1 + 0.004X2 + 0.029X3 + 0.007X4 + e