PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

Abstract

This research aimed to examine the effect of profitability, liquidity, and firm size on profit management. While, the profitability was measured by Return On Asset, liquidity was measured by Current Ratio, and firm size was measured by Size. Moreover, thr population was all Property and Real Estate companies which were listed on Indonesia Stock Exchange (IDX) 2015-2018. Furthermore,the research was correlational-quantitative. The data collection technique used purposive sampling. In line wtih, there were 27 companies as sample with 108 observations. Additionally, the data analysis technique used classical assumption test namely normality test, heteroscedasticity, autocorrelation, and multicollinearity. In addition, the hypothesis test used multiple regression with SPSS 25. The research result concluded profitability had positive effect on the profit management with its significance of 0.049. Meanwhile, liquidity had negative effect on the profit management with its significance of 0.049. On the other hand, the firm size did not effect the profit management with its significance of 0.066.
Keyword : profit management, profitability, liquidity, firm size.