Pengaruh Good Corporate Governance, Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Jasa Sub Sektor Lembaga Pembiayaan Yang Terdaftar Di Bei Periode 2018-2020)

This research was conducted using the purposive sampling method as a sample selection method. This study has a population of 19 companies listed on the Indonesia Stock Exchange (IDX). Based on predetermined criteria, 17 companies were sampled in this study. Hypothesis testing in this study uses multiple regression analysis techniques. The results showed that partially the Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Leverage, and Company Size had no significant effect on earnings management. Meanwhile, profitability has a positive effect on earnings management. Simultaneously, the Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Profitability, Leverage, and Company Size have no significant effect on earnings management