PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL DAN PERTUMBUHAN PENJUALAN TERHADAP MANAJEMEN LABA

Abstract

This research aims to examine and analyze: (1) the effect of firm size on the profit management. (2) the effect of capital structure on the profit management. (3) the effect of sales growth on the profit management. The research applies quantitatively. Furthermore, the population consists of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during 2019 - 2023. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given, In line with that, there were 90 data samples from 18 Property and Real Estate companies. Additionally, the data analysis technique used multiple linear regressions with SPSS (Statistical Product and Service Solution). The result shows that: (1) firm size has a significantly positive effect on the profit management of Property and Real Estate companies, (2) capital structure did not affect the profit management of Property and Real Estate companies, and (3) sales growth did not affect the profit management of Property and Real Estate companies.