Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba

This study aims to analyze the effect of profitability, leverage, and firm size on earnings management. The sample used in this study using a purposive sampling method as many as 27 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2017-2020 period. The analysis technique used is multiple linear regression. The results showed that profitability, leverage affect on earnings management, and firm size does not effect on earnings management. Keywords : profitability, leverage, firm size, and earnings managemen