Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage dan Profitabilitas Terhadap Manajemen Laba: Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020

Abstract

This study aims to assess the effect of Company Size, Company Age, Leverage and Profitability on Earnings Management. This study uses quantitative type research which uses a model to be able to test another variable that does not change the variable. The population in this study were all mining companies listed on the Indonesia Stock Exchange during 2018-2020 through the website www.idx.co.id. The technique used in this research is purposive sampling. The sample selection in this study was carried out by purposive sampling using the Eviews 10.0 software data processing statistical application for data processing of the variables studied. The results showed that company size has no influence on earnings management, company age has a positive influence on earnings management, leverage has a positive influence on earnings management, profitability has no influence on earnings management.