PENGARUH GOOD CORPORATE, UMUR PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA

Abstract

This research aimed to effect to Good Corporate Govermamce. Company’s Age and Leverage on the profit management of Food an Beverage Companies which were listed on The Indonesia Stock Exchange during 2017-2020. The research was qiantitative. Moreover, the population was all Food and Berverage companies wich ere listed on Indonesia Stock Exchange during 2017-2020, furtheremore, the data collection technique used purposive sampling. In ne with that were 15 companies as sample. Therefore, the total data of samples were 40 that fulfilled the criteria. Additionally, the daa analysis techniqe used multiple linear regresssion. Bases on the conclusions, the suggestions that cloud be put forward in this research were as follows: 1. For further research, the populuation needed to be widen, such as all food and beverage companies listed on IDX, 2. For further research, the variables needed to be added outside of this research; such as firm size, interest rate, and several measurement variables.