Pengaruh Ukuran Perusahaan, Leverage Dan Sales Growth Terhadap Manajemen Laba

Abstract

This study aims to analyze the effect of firm size, leverage, and sales growth on earnings management in basic materials sector companies listed on the Indonesia Stock Exchange during the period of 2021-2023. The research employs panel data regression analysis using both Random Effect Model approaches. The findings reveal that firm size has a positive and significant effect on earnings management, indicating that larger companies tend to engage in better earnings management practices. In contrast, leverage and sales growth do not exhibit a significant impact on earnings management. These results provide valuable insights for companies in managing financial reports and enhancing transparency to investors, as well as offering recommendations for stakeholders to pay closer attention to the firm size factor in earnings management practices.