Praktik Manajemen Laba Pada Perusahaan Manufaktur

Abstrak

This research aims to determine the effect of disclosure of corporate social responsibility, profitability, firm size and leverage on earnings management practices. This study uses a quantitative approach. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. Samples were collected using purposive sampling method. A total of 67 manufacturing companies were determined as samples. The data analysis method used in this study is multiple linear regression analysis using SPSS version 25. The results of this study indicate that profitability and leverage have a positive and significant effect on earnings management practices. Meanwhile, disclosure of corporate social responsibility and company size have no significant effect on earnings management practices. This means that the higher the profitability and leverage of the company, the higher the earnings management practices that will be carried out by the company. Meanwhile, the increase or decrease in disclosure of corporate social responsibility and company size will not affect earnings management practices.