PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Subsektor Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)

Aims of this research to empirically analyze company influences dimensions, leverage and profitability on management of earnings. Research object is coal mining subsector companies in Bursa Efek Indonesia in 2020-2022. Sampling data information was obtained from 15 companies using survey procedures. Data information was analyzed using descriptive statistical tests, classical assumption tests, multiple regression analysis, and hypothesis testing. Information is processed using SPSS type 16. The results of this research show that company dimensions, leverage and profitability do not simultaneously influence earnings management. This research summarizes that company dimensions, leverage and profitability do not influence management of earnings.