PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020

Abstract

This study examines the Effect of Leverage, Sales Growth and Company Size on Earnings Management in Basic and Chemical Industry Sector Companies listed on the IDX in 2017-2020. The research variables consist of Independent (X): Leverage is proxied by Debt to Asset Ratio (DAR), Sales Growth and Company Size is proxied by Ln (Total Assets) and the dependent variable (Y): Earnings Management. The method of determining the sample by purposive sampling, obtained as many as 10 companies. The method of analysis with multiple linear regression. The results of the study, partially: Debt To Asset Ratio has no significant effect on Earnings Management, Sales Growth has no significant effect on Earnings Management and Company Size has no significant effect on Earnings Management. Simultaneously: Debt To Asset Ratio, Sales Growth and Ln (Total Assets) simultaneously have no effect on Earnings Management, because the value of Sig. of 0,729 > 0.05. Based on the Adjusted R Square value of -0.056 or equal to -5,6%, which means that the dependent variable of Earnings Management is influenced by the three independent variables, namely Debt To Asset Ratio, Sales Growth and Company Size. Which means there are other independent variables of 94,4% which better explain this dependent variable Earnings Management outside of this study.