PENGARUH PROFITABILITAS, RISIKO KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA

Abstract

This research aimed to examine: (1) the effect of profitability on the profit management, (2) the effect
of financial risk on the profit management, and (3) the effect of company’s growth on the profit
management, a management profit an accounting policy selected by the manager to achieve a
specific goal. This research was the quantitative method. Meanwhile, the research population used
mining companies listed on Indonesia Stock Exchange (IDX) from 2016 until 2020 period.
Furthermore, the sample collection technique of this research used purposive sampling to provide a
sample with determining criteria with the research variable. Based on the selection criteria, the number
of samples in this research was 50 observations in 10 companies within 5 years. Moreover, the
research analysis method used model analysis of regressions panel data. The research result showed
that: (1) Profitability had a positive effect on the profit management, (2) Financial risk had a positive
effect on the profit management, (3) Company’s growth did not significantly affect the profit
management.