Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Pertumbuhan Penjualan terhadap Manajemen Laba pada Perusahaan Sektor Industri Barang Konsumsi Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2021

Abstract

This study aims to determine the influence of company sizing, company growth, and sales growth to earnings management in consumer goods sector, especially in food and beverage company listed in Indonesia Stock Exchange period 2019-2021. The population selected in this study is 29 companies, that is come from food and beverage company listed in Indonesia Stock Exchange. The sample selection method for this research is saturated sampling method, so there are 23 companies in total that is analyzed during 2019 – 2021 with the total of 69 research observations. The data analysis technique used is multiple linear regression. The results contained in this study are showing that company growth and sales growth have a positive and significant effect to earnings management. Meanwhile, company sizing partially doesn’t have any significant influence to earnings management. The results also show that company sizing, company growth, and sales growth simultaneously had a significant effect to earnings management in consumer goods sector, especially in food and beverage company listed in Indonesia Stock Exchange period 2019-2021.