Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Manajemen Laba pada PT. Waskita Karya (Persero) Tbk

Abstract

The purpose of this study was to determine the effect of profitability, leverage, and company size on earnings management at PT. Waskita Karya (Persero) Tbk in 20112018. The type of research used is associative. The population in this study is the Financial Statements of PT. Waskita Karya 2011-2018. The data source used in this study is secondary data. Data collection techniques using observation and documentation data. Data analysis technique used in this study is multiple regression analysis with IBM SPSS version 21. The results of the study show that partially profitability has no effect significanlyt on earnings management, this is indicated by the value of t -0.253 and the significance of 0.802. Leverage does not have significantly effect on earnings management, this is indicated by the t value of 1.094 and the significance of 0.283. Company size significantly influences earnings management, this is indicated by the value of t 5.671 and the significance of 0.000. The smaller the size of the company owned by the company, the smaller the possibility of earnings management practices carried out in the company. And together the profitability, leverage, and company size variables significantly influence earnings management, this is indicated by the F significance value of 0.000 <0.05.