Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas Dan Leverage Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2016-2019)

Abstract

Abstract

This student aims to determine: (1) The effect of company size on profit management; (2) The influence of company age on profit management; (3) The effect of profitability on profit management and (4) The influence of leverage on profit management on mining companies listed on the BEI in the 2016-2019 period.

The method in this research is purposive sampling with the criteria that required by the researches to be able to gain sample. 16 companies can be obtained from BEI on the 2016-2019 period. The data analysis method used is SPSS version 20.

The result gained from this study only use the t test shows if (1) The size of the company  negative affects on  profit management; (2) The age of the company significant positive affects profit management; (3) Profitability has a significant positive affects profit management and (4) Leverage does not have a significant negative affect on  profit management.

Keywords: company size, company age, profitability, leverage, profit management.