PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA

This study examines the effect of company size, profitability, leverage, and managerial ownership on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange during 2020-2023. A sample of 44 companies was selected using purposive sampling method. Data analysis was performed using multiple linear regression. The results show that profitability has a positive and significant effect on earnings management, while leverage has a negative and significant effect. In contrast, firm size and managerial ownership show no significant effect. These findings suggest that profitability and debt structure are important factors in the tendency of companies to perform earnings management.