FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA DALAM INDUSTRI MANUFAKTUR
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Abstract
Some companies tend for using earnings management to decorate their financial
statements, this will make the financial statements do not look as they should. The goal
of this study is to research the effect of profitability, leverage, firm size, and institutional
ownership on earnings management of manufacturing companies listed in IDX between
2017 and 2020. Purposive sampling was used to obtain the samples, which results in a
total of 260 companies. Panel data regression model was used as the data model, and
the data is processed using Eviews version 12. The results shows that profitability and
leverage have a significantly positive effect on earnings management, whereas firm size
has a significantly negative effect on earnings management, and institutional ownership
has a positive but insignificant effect on earnings management.
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