PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITY DAN NILAI PERUSAHAAN TERHADAP MANAJEMEN LABA PERUSAHAAN

Abstract

The research aimed to examine the effect of firm size (SIZE), leverage (DER), profitability (ROE), and firm value (PER) on the profit management at pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) 2017- 2021. While the independent variables were firm size which was measured by SIZE, leverage which was measured by DER, profitability which was measured by ROE, and firm value which was measured by PER. Meanwhile, the independent variable was profit management which was measured by the revenue model.The population was 9 pharmaceutical companies listed on the IDX 2017- 2020 periods. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 9 companies as the sample. Furthermore, the data analysis technique used multiple linear regression with SPSS 25. The result showed that firm size had a significantly positive effect on profit management. However, leverage had a negative and insignificant effect on profit management. In contrast, profitability had a significantly positive effect on profit management. On the contrary, the firm value had a negative and significant effect on profit management.