PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BEI 2020-2022

Hasan, Fernando Junior (2024) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BEI 2020-2022. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of profitability and leverage on earnings management by focusing on manufacturing companies listed on the Indonesia Stock Exchange with a research period in 2020-2022. The data used is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used is the Purposive Sampling method as a sample determination technique. Hypothesis testing is done with multiple regression analysis. The results of this study indicate that profitability affects earnings management and leverage has no effect on earnings management.

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