PENGARUH FINANCIAL DISTRESS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2018 - 2020)

This study aims to analyze and empirically test the effect of financial distress, profitability and firm size on earning management. The object of this research is a mining company listed on the Indonesia Stock Exchange in 2018 – 2020. The sampling technique used is a purposive sampling technique with a total sample of 54 companies for 3 years. The data analysis technique used is multiple liniear regression method with STATA 15 analysis tool. The results of this study indicate that financial distress and profitability affect earnings management, while firm size has no effect on earning management