Pengaruh Ukuran Perusahaan, Leverage, Sales Growth, Kepemilikan Manajerial, dan Profitabilitas Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di BEI 2022-2024

Abstrak

The practice of corporate earnings management remains prevalent and continues to be scrutinized because transparent financial reporting is crucial for external parties. This study aims to examine how independent factors can drive earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. This study employed a quantitative approach, relying on secondary data from annual financial reports. Based on sample selection criteria, 147 eligible data sets were collected. The analysis revealed that firm size had a significant negative impact on earnings management, while sales growth had a significant positive impact. Conversely, leverage, managerial ownership, and profitability did not significantly influence earnings management. These findings suggest that earnings management practices reflect company characteristics related to business size and sales growth..