Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Praktik Manajemen Laba
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Abstract
The purpose of this study is to examine the influence of firm size, leverage, dan
profitability towards earnings management practice in manufacturing companies listed in
Indonesia Stock Exchange from periode 2017 – 2019. This study used 75 data samples from
manufacturing companies that have been selected using purposive sampling method with total
225 data samples for 3 years. This study used EViews version 11 program to process data. The
results obtained in this study, firm size and profitability have positive significant influence
towards earnings management practice, while leverage has insignificant influence towards
earnings management practice.
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