Analisis Pengaruh Likuiditas, Leverage, Profitabilitas, Umur Perusahaan dan Ukuran Perusahaan Perkebunan Terhadap Manajemen Laba

Abstract

The plas Examiner Lecturer). ntation subsector is one of the subsectors in the agricultural sector that has experienced a more prominent increase than other subsectors. There are many companies in the plantation subsector, so competition between companies arises. Earnings management is an effort or action taken by company managers aimed at managing profits and is often considered unfavorable to investors and the continuity of the company. This study aims to assist in assessing risks and making more informational decisions for investors, creditors, and financial analysts who rely on financial statements to make investment and funding decisions. Several factors that motivate managers to carry out earnings management are leverage, profitability, liquidity, age and company size. The panel data regression analysis method is the method used in this study. There are three analysis methods commonly used in panel data regression models, namely the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM) with three testing stages, namely the chow test, hausman test and lagrange multiplier test. The data used is secondary data in the form of time series and cross section data from 2014-2023. The results of this study are that the variables of liquidity, leverage and company size have no significant effect on earnings management and the variables of profitability and company age have a significant effect on earnings management in plantation companies listed on the Indonesia Stock Exchange (IDX).