Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Dan Tingkat Hutang Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

The study aims to examine and analyze the effect of firm size, firm age, profitability, and debt level on earnings management (empirical studies in manufcturing a companies listed in the Indonesian Stock Exchange for the period 2015-2017). The number of samples of this study was originally 225 samples, because there had been symptoms of heteroscedasticity, outliers were carried out on samples which then the final sample became 221 samples. The sampling technique use a purposive sampling method. The analysis in this study used the SPSS 25 program. Data analysis techniques used the classic assumption test, namely normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypothesis testing used multiple regression analysis. The results of the study show that (1) the firm size is influences earnings management, (2) the firm age does not affect earnings management, (3) profitability is influences earnings management, and (4) the level of debt is influences earnings management