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

Abstract

This study aims to test the impact of firm values which are measured by price to earning ratio, the standard of companies and leverage that are measured by debt to equity ratio toward profit management. The population of this study are the food and beverage companies which are registered in Indonesian Stock Exchange 2015-2018. This study is a correlational research with quantitative approach. The sources are collected by applying secondary data from Indonesian Stock Exchange's gallery database (GIBEI). The study applies purposive sampling for collecting the samples. The samples of this study are 40 with the observation on 10 companies for 4 years. The method of this analysis applies multiple linear regression with SPSS (Statistical Product and Services Solutions) version 23.0. The result of this study shows that the firm values which are measured by the price to earning ratio do not impact the profit management, the standard of the companies give significant impact to the profit management and leverage which are measured by the debt to equity ratio gives positive and significant impact to the profit management.
Keywords: firm values, the standard of companies, leverage, profit management