THE EFFECT OF PROFITABILITY, LEVERAGE, FIRM SIZE, AND FIRM AGE ON EARNINGS MANAGEMENT
Abstract
Abstract
The purpose of this study is to examine the effect of profitability, leverage, firm size, and firm age on earnings management. This study took samples from manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019 using the purposive sampling method, thus obtaining 343 sample data after outliers in 135 companies. The data used are data from audited financial statements that ended December 31. Data on discretionary accruals to measure earnings management, Return on Asset (ROA) to measure profitability, Debt to Asset Ratio (DAR) to measure leverage, natural logarithm of total assets (SIZE) to measure firm size, firm years of existence (AGE) to measure firm age and tested using multiple linear regression tests using the SPSS program version 23. The results of this study show that (1) profitability (ROA) and firm age (AGE) have a positive and significant effect on earnings management, (2) leverage (DAR) and firm size (SIZE) have a positive and insignificant effect on earnings management
Keywords: Earnings Management, Profitability, Leverage, Firm Size, Firm Ages
Abstrak
Tujuan penelitian ini adalah untuk menguji pengaruh profitabilitas, leverage, ukuran perusahaan, dan umur perusahaan terhadap manajemen laba. Penelitian ini mengambil sampel dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2019 dengan menggunakan metode purposive sampling, sehingga memperoleh data sampel sebanyak 343 setelah dilakukan outlier pada 135 perusahaan. Data yang digunakan adalah data dari laporan keuangan yang telah diaudit dan berakhir pada tanggal 31 Desember. Data mengenai discretionary accruals untuk mengukur manajemen laba, Return on Asset (ROA) untuk mengukur profitabilitas, Debt to Asset Ratio (DAR) untuk mengukur leverage, ln dari total asset (SIZE) untuk mengukur ukuran perusahaan, lama tahun perusahaan berdiri (AGE) untuk mengukur umur perusahaan dan di uji dengan menggunakan uji regresi linear berganda menggunakan program SPSS versi 23. Hasil penelitian ini menunjukkan bahwa (1) profitabilitas (ROA) dan umur perusahaan (AGE) berpengaruh positif dan signifikan terhadap manajemen laba, (2)leverage (DAR) dan ukuran perusahaan (SIZE) berpengaruh positif dan tidak signifikan terhadap manajemen laba
Kata Kunci: Manajemen Laba, Profitabilitas, Leverage, Ukuran Perusahaan, Umur Perusahaan
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