Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023

Abstract

This study was conducted with the aim of knowing how the effect of company size, liquidity, leverage and profitability partially or simultaneously on earnings management in consumer goods companies listed on the Indonesia Stock Exchange for the 2019-2023 period.The research conducted is a type of causal associative research conducted using a quantitative approach. The population in this study were consumer goods companies listed on the Indonesia Stock Exchange. The sample determination was carried out using purposive sampling technique so that the number of observations in this study was 150 data units, namely 30 companies × 5 research years (2019-2023). The data analysis technique used in this research is Multiple Linear Regression Analysis with the help of SPSS 27 software.The results obtained in this study indicate that liquidity is proven to have a significant effect on earnings management. Likewise, leverage and profitability are partially proven to have a significant effect on earnings management. Meanwhile, company size is proven to have no significant effect on earnings management in consumer goods companies listed on the Indonesia Stock Exchange.