The Influence Of Top Management Team, Company Size, And Leverage On Earnings Management

Rismawati, Rismawati

Journal of Economics and Business (JECOMBI)
Vol. 6 No. 01 (2025): Journal of Economics and Business (JECOMBI), January 2025

This study aims to determine the effect of the top management team, company size and leverage on earnings management. This type of research is quantitative research. This study uses secondary data obtained from the Indonesian Stock Exchange (IDX) website. The sample for this research is 24 companies that have conducted an IPO for the 2017-2021 period. This study uses a purposive sampling technique as a sample selection. The analytical method of this study uses multiple linear regression analysis with Eviews 12 as an analytical tool. The results show that the variables of the top management team have an effect on earnings management. Firm size variable and leverage has no effect on earnings management