Pengaruh Leverage, Ukuran Perusahaan, dan Beban Pajak Tangguhan Terhadap Praktik Manajemen Laba (Studi Empiris Pada Perusahaan dalam Indeks LQ45 Periode 2016-2020)

The purpose of this study was to examine (1) the effect of leverage on earnings management practices (2) the effect of firm size on earnings management practices (3) the effect of deferred tax expense on earnings management practices. The sample of this research is all companies that are included in the LQ45 index in 2016-2020 using the purposive sampling method. There are 124 companies that meet the criteria as a sample of this study. The analysis method of this research uses multiple regression analysis. The results of this study indicate that (1) leverage has no effect on earnings management practices (2) firm size does not affect earnings management practices (3) deferred tax expense affects earnings management practices