PRAKTIK MANAJEMEN LABA DIPENGARUHI PROFITABILITAS,LEVERAGE DAN UKURAN PERUSAHAAN

Abstract

Abstract

Purpose― This study aims to examine and prove that earnings management practices are affected by profitability, leverage and company size in food and beverage manufacturing companies during the 2018-2021 period as measured by discretionary accruals.

Method— This study uses a quantitative approach with multiple linear regression analysis. With a total sample of 15 companies that use data processing with SPSS version 25

Finding— The results show that profitability has no significant effect on earnings management practices, while leverage has a significant effect on earnings management practices, then for company size it has no significant effect on earnings management practices and significantly simultaneous profitability, leverage and firm size have a significant effect on earnings management practices.

Implikasi— The research is expected to be able to provide knowledge of the possibility of earnings management practices that are carried out by manufacturing companies that are registered on the IDX wich are in accordance with the General Accepted Accounting Principles to be used in investment decisions.

Originality— The originality of this study can be shown from the difference with previous research, first (Lestari dan Mujono, 2022) explains sector farmasi does not sector food and beverage Second ( Fathonah dkk, 2022) explains company age does not profitability.

Keywords — Earnings Management, Profitability, Leverage, company size