PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

Abstract

The aim of this research is to examine the effect of leverage, profitability, firm size, and institutional ownership on the earnings management. This research uses 91 data from 30 sample of property and real estate companies listed in the Indonesia Stock Exchange for the period 2015-2017. This research used SPSS for Windows version 22 to process data. The data used in this study are secondary data that contain financial statements. The statistical method used in this study is the method of multiple linear regression. The result of the analysis indicated that profitability and institutional ownership has negative effect on earnings management, leverage and firm size have no effect on earnings management.