PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

The aims of this research to verify and to obtain the proven about the influence of profitability, leverage and the measure of the company toward earning management. The earning management is measured by the modified Jones model. This research is associative research. In this research uses purposive sampling to select the sample. The population in this research which is registered in BEI at 2015-2017. There are 64 companies which are the research sample. The analysis method in this research uses multiple linear regression. The result of this research showed that profitability and leverage have a significant effect on earning management. On the other hand, the size of the company has not effect toward earning management