Analisis Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba Riil pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2022 – 2023

Abstract

This study aims to test and prove the factors that influence real earnings management. Factors examined include Leverage, profitability, and company size. This study uses quantitative methods with a causal associative approach in determining research problems. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange in the period 2022 to 2023. The number of samples observed in this study amounted to 139 companies obtained by purposive sampling technique. This study uses secondary data obtained from the company's annual report using documentation techniques. Hypothesis testing was carried out using multiple linear regression analysis, F-statistic test and t-test. The results showed that partially, Leverage has no effect on real earnings management. While profitability has a positive and significant effect on real earnings management. Then the results also show that company size has no effect on real earnings management.