PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA

Kamal  Muhammad Haykal Anis Baredwan; Sugeng  Praptoyo

Kamal Muhammad Haykal Anis Baredwan Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Sugeng Praptoyo Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Keywords: profitability, leverage, firm size, and profit management

Abstract

This research examines and analyzes the effect of profitability, leverage, and company size on profit management at the transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. In this study, profit management is measured using Discretionary Accruals (DA). This type of research is quantitative research with the research data used is secondary data. The sample used in this study is a transportation and logistics company listed on the Indonesia Stock Exchange (IDX). The sampling technique in this research is using the purposive sampling method, which is the selection of samples with predetermined criteria. Based on this method, 90 company samples were obtained for 3 years, namely in 2021-2023. Data analysis technique using multiple linear regression analysis using the help of the SPSS version 26 statistical program. The results of this study show that: (1) profitability has a significant effect on the value of the company (2) leverage does not have a significant effect on profit management (3) the size of the company does not have a significant effect on the value of the company.