Abstract
This study analyzes the effect of Leverage, Firm Size, and CEO Turnover on Earnings Management. This study took sample data from the financial reports and notes on the financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2017-2021, with a total sample of 195 samples from 39 companies. Discretionary accruals with the Modified Jones Model measure earnings management variables. The analytical method used in this research is panel regression and uses the EViews analysis program. The study results show that the variables of leverage and CEO turnover have no effect on earnings management. Meanwhile, the firm size variable significantly negatively affects earnings management.
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