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Journal : Innovative: Journal Of Social Science Research

Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage terhadap Manajemen Laba Perusahaan Manufaktur (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Periode 2021-2023) Jehadut, Mariana; Mujiyono, Mujiyono
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20001

Abstract

This study was conducted with the aim of determining how profitability, company size, and leverage affect earnings management in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample in this study was based on the purposive sampling method, namely a sampling technique with certain criteria. In this study, the number of samples studied was 25 companies. The research approach used was multiple linear regression analysis, with data obtained from the annual reports of companies listed on the IDX. The results of the study show that profitability, company size, and leverage have a significant positive effect on earnings management. These findings provide important insights for management, investors, stakeholders and readers to be able to determine the relationship between profitability, company size and leverage on earnings management.
Co-Authors Achmad Arifin Andriyanto, Novran Anggraini, Diva Puspa Angkasa, Projo Anie Yulistyorini Anif Budiyanto Anjani, Aisyahtun Ardyansah, Annas Azqiya, Durotul Bayu Rahmat Setiadi, Bayu Rahmat Cahjono, Mardanung Patmo Christianto, P. A. Christianto, Paminto Agung D., Zahra Aunurahma Darmawan, Januarico Alif Dewanti, Septa Kurnia Dewi, Ayu Nita Didik Nurhadiyanto Dini Rakhmawati Donant Alananto Iskandar, Donant Alananto Dwi Budi Santoso Eka Ary Wibawa Eko Hariyanto Eko Haryanto Eko Haryanto Eko Haryanto Eko Nusantoro Eko Sugiarto Eko Suwarno Endang Satyawati Fiyanto, Arif Fredy Surahmanto Gesit Wiji Pradana Gunadi Gunadi Gunadi Gunadi Guntara, Miko Hapsari, Pramudita Nur Anisa Hariani, Lilik Sri Heri Wibowo Hernawati Pramesti I Nyoman Sidi Astawa Imtikhanah, Sobrotul Jaino Jaino Jea Manurung, Felicia Feivel Jehadut, Mariana Julienjatiningsih, Jovitha kasih, Dona Mutiara Kuntoro, Adi Lasbudi Pertama Ambarita Latief, Vita Nur Latifatunnisa, Devy Luh Putu Ratna Sundari Magdalena Nany Majid, Maghfur Imam Abdul Maria Krisnawati Masri Bin Ardin Muh. Ibnan Syarif, Muh. Ibnan Muhammad Gunawan Assegab Muharrar, Syakir Munazil, Jamil Murtiyoso, Onang Nani Ratnaningsih Nany, Magdalena Nico Aryo Pradita Noresy, Marcellina Agni Novembry, Novan Dwi Nugroho, Welas Nuhayati, Siti Nur Rokhmat Pertiwi, Dian Ika Purwanto Purwanto Raharjo, Teguh Setiyo Rahmadani, Aga Rahmawati, Risca Ria, Fajar Dara Riyani Setiyaningsih Rizka Ariyanti Rosita, Andriani Ruliyandari, Rochana Sa’iidah, Alfu Sapari, Heri Saputra, Galan Raditya Saputra, Iqbal Khaerul Sartiman, Sartiman Setiyawati, Yuli Shinta Dewi Rismawati Sidiq Setyo Nugroho Siti Alfiah Siti Nurhayati Sjafi’i, Ahmad Soemowidagdo, Ariatno Leman Subekti, Dwi Wahyu Sugiarto, Arif Supanto, Muhammad Suryani Suryani Suwarno Widodo Suyudi, Danang syakir syakir Tarsena, Andryas Eka Candra Tri Adi Prasetya Tri Wahyuni Sukesi Trian Yosikawati, Gloria Paska Triwibowo Ambar Garjito Tutiek Rahayu Umar Samadhy Utomo, Yoga Wahyu Venty Venty Wicaksono, Prayogo Widhiharto, Argo Wulansari Prasetyaningtyas, Wulansari Yahya Yahya Yurnalia, Anita Yustiana Dwirainaningsih