PENGARUH LEVERAGE, UKURAN DEWAN, PROFITABILITAS DAN DEWAN INDEPENDEN TERHADAP MANAJEMEN LABA
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Abstract
This study aims to examine the effect of leverage, board size, profitability and board
independence on earnings management in manufacture companies listed in Indonesia Stock
Exchange (IDX) in 2018-2020. The sample processed using multiple linier regression model
in this study amounted to 195 samples. The data in this research were processed using Eviews 11.0. The result of this study indicates that leverage, board size, and profitability have
positive significant effect on earnings management, however board independence have a
positive but no significant effect on earnings management. The implication of this study is
the bigger of leverage, board size, and board independece, the higher the probability of
earnings management, while board independence does not have a significant effect on
earnings management.
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