The Effect of Company Size, Profitability, and Leverage on Profit Management (Empirical Study of Manufacturing Companies in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange 2020-2024)
DOI:
https://doi.org/10.30651/iconemba.v2i1.30468Keywords:
Company Size, Profitability, Leverage, Earnings ManagementAbstract
This research aimed to examine the influence of company size, profitability, and leverage on profit management in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The research used a quantitative approach with a descriptive type of research. The research population was 95 companies, with a sample of 39 companies selected using the purposive sampling method. The dependent variable was profit management which was measured using the De Angelo (Non-Discretionary Accruals/NDA) model. Meanwhile, independent variables included company size (SIZE) measured using the natural logarithm of total assets, profitability using Return on Assets (ROA), and leverage using Debt to Asset Ratio (DAR). The data analysis technique used multiple linear regression and classical assumption tests. The results showed that company size, profitability, and leverage partially had no significant effect on profit management. It showed that these three variables were not the dominant factors influencing profit management practices in the food and beverage subsector during the research period.
References
Bestavino. (2013). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Operasi Terhadap Perataan Laba Pada Perusahaan Manufaktur Di Bei. Jurnal Ilmiah Mahasiswa Akuntansi,
1(4), 101–106. http://journal.wima.ac.id/index.php/JIMA/article/view/255.
Emt, T., & Marisha, D. (2023). Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Manajemen Laba ( Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di BEI Periode 2019-2021 ). 7(2), 572–580.
Fauziah, E. W. (2019) Pengaruh Tarif Pajak, Ukuran Perusahaan dan Leverage Terhadap Transfer Pricing Pada Perusahaan Subsektor Otomotif Yang Terdaftar di BEI 2013-2017. Skripsi. Universitas Pakuan.
Fauziah, F. and Karhab, R.S. (2019) ‘Pelatihan Pengolahan Data Menggunakan Aplikasi SPSS Pada Mahasiswa’, Jurnal Pesut: Pengabdian Untuk Kesejahteraan Umat, 1(2), pp. 129-136.
Firda, A., & Amrullah, R. (2021). Analisis Pertumbuhan Laba pada Subsektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Pendahuluan Suatu perusahaan dapat dikatakan berhasil. 11(1), 91–100. https://doi.org/10.32502/jimn.v11i1.3525
Ghozali, I. (2018) Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (9th ed.) No Title. Hidayat, W. W. (2018). Penngaruh Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak : Studi Kasus. 3(1), 19–26.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure.
Kusumawardhani, I., & Windyastuti. (2020). Manajemen Laba dan Credit Rating (1st ed). Gosyen Publishing
Medyawati, H. (2016). Pengaruh ukuran perusahaan terhadap manajemen laba: analisis data panel. 21(3).
Panjaitan, D. K., & Muslih, M. (2019). Manajemen Laba: Ukuran Perusahaan, Kepemilikan Manajerial Dan Kompensasi Bonus (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017).), 11(1), 1–20. https://doi.org/10.17509/jaset.v11i1.15726
Putra, R. E., & Hasibuan, B. (2022). Kata Kunci : 16(2), 250–254.
Rahmadani, L., Sagala, D. M., Barokah, M. A., Akuntansi, P. S., & Ekonomi, F. (2022). Pengaruh Struktur Modal , Ukuran Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan. 6, 2160–2164.
Randika, R. (2012) Pengaruh Kompensasi Bonus, Leverage dan Ukuran Perusahaan terhadap praktek Manajemen Laba pada perusahaan yang tergabung dalam indeks LQ 45 di BEI. Skripsi. Universitas Islam Negeri Sultan Syarif Kasim Riau.
Sulistyanto, H.S. 2018. Manajemen Laba Teori dan Model Empiris
Suryani, A. &. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, dan Profitabilitas Terhadap Manajemen Laba. 10(1), 63–74.
Trisnawati, R., Puspitasari, N., & Sasongko, N. (2016). Pengaruh Asimetri Informasi , Leverage Dan Profitabilitas Terhadap Manajemen Laba Riil Pada Perusahaan Manufaktur. 2014, 93– 107.
Yatulhusna, N. (2015). Pengaruh Profitabilitas, Leverage, Umur dan Ukuran Perusahaan terhadap Manajemen Laba. Skripsi. Universitas Islam Negeri Syarif Hidayatullah.
