Pengaruh Profitabilitas, Leverage, Likuiditas Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019

This research aims to analysis the influence of: 1)the profitability variable on earning management; 2) the leverage variable on earning management; 3) the liquidity variable on earning management; and 4) the company size variable on earning management. The population that is the object of this research is a manufacturing company listed on the Indonesia Stock Exchange 2016-2019. The sampling methodh in this research is using purposive sampling technique or sampling methodh based on predetermined criteria, 78 companies have been selected as samples. The analysis methodh as been carried out by using descriptive statistic, classic assumption test, multiple linear regression analysis, and hypothesis test using the F-test simultaneously, partial t-test with a significance level of 5% and the coefficient of determination Adjusted R Square. The research showed that: 1) the profitability give significant influence to earning management; 2) the leverage give significant influence to earning management; 3) the liquidity doesn’t give significant influence to earning management; and 4) the company size give significant influence to investment decision