Abstract
This study aims to examine the effect of Audit Opinion, Size of Public Accounting Firm (KAP), Profitability and Leverage on Earnings Management of a company. This research was conducted using secondary data. The population in this study were healthcare companies listed on the Indonesia Stock Exchange in 2020 - 2022. The research method used in this research is multiple regression analysis with sampling using purposive sampling method. The selected samples from 3 periods were 63 samples, which will then be used as research material. The results of this study indicate that the profitability variable has a significant positive effect on the earnings management of a company, while the audit opinion variable, the size of the public accounting firm (KAP) and leverage have no significant effect on the earnings management of a company. The Adjusted R Square value is 0.110, this means that 11.00% of the dependent variable can be explained by the independent variable, while the remaining 89.00% is explained by other variables outside the model.
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