Analisis Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba Sektor Consumer Non Cyclicals di BEI

Abstract

Earnings management is a practice of manipulating reported earnings conducted by management to achieve specific objectives without directly violating accounting standards. This study aims to analyze the effect of profitability (ROA), leverage (DER), and firm size on earnings management in consumer non-cyclical manufacturing companies during the period 2022–2024. The study applied purposive sampling in selecting the sample, while multiple linear regression was utilized as the analytical technique. The findings indicate that, individually, profitability (ROA) exerts a negative and significant influence on earnings management, leverage (DER) does not exhibit a significant impact, and firm size demonstrates a negative and significant effect on earnings management. Furthermore, the simultaneous test indicates that profitability (ROA), leverage (DER), and firm size jointly influence earnings management.