PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose of this study is to find out 1. Overview of profitability, leverage, company size and profit management. 2. The effect of profitability, leverage and company size on profit management either simultaneously or partially. The results of this study were carried out using qualitative descriptive and quantitative descriptive analysis methods. Data collection is carried out by documentation methods. The analysis techniques used are classical assumption tests, multiple linear regression analysis, simple, correlation coefficients, determination coefficients, and hypothesis tests. The results of this study are concluded as follows: 1. Average profitability and profit management fluctuate and tend to decrease while leverage and company size fluctuate and tend to increase. 2. Multiple linear regression analysis of profitability, leverage and company size positively affect profit management, simple regression analysis of profitability, leverage and company size positively affect profit management. 3. Test the correlation coefficient there is a relationship between variables profitability, leverage and company size to profit management is at a low level. 4. Test the coefficient of determination of profitability, leverage and company size can explain most profit management. 5. F test profitability, leverage and company size have a positive and insignificant effect on profit management. 6. Test t profitability, leverage and company size have a positive and insignificant effect on profit management partially.