Analysis Of Factors Influencing Earnings Management In Food And Beverage Manufacturing Companies Listed On Bursa Efek Indonesia In 2017-2020

Abstract

This study aims to obtain empirical evidence about the effect of leverage on earnings management, the effect of firm size on earnings management and the effect of profitability on earnings management. The object of this research is the manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2017-2020, totaling 30 banks. The data used in this study are secondary data obtained from www.idx.co.id and financial statements that have been audited by auditors. Sampling in this study using purposive sampling method obtained a sample of 16 companies. Methods of data analysis using classical assumptions, multiple linear regression analysis, t test, F test, and the coefficient of determination (R2).