CD Skripsi
Pengaruh Leverage, Profitabilitas, Kebijakan Deviden, Dan Umur Perusahan Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Listing Di Bursa Efek Indonesia Tahun 2019-2021)
This study is a quantitative study that aims to examine the effect of leverage, profitability, dividend policy, and company age on earnings management (a case study on a manufacturing company in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2019-2021).
The population of this study is manufacturing companies in the food and beverage sector listed on the Indonesian stock exchange in 2019-2021. The sample in this study were 21 companies. The sampling technique used is purposive sampling technique. The analytical method used is multiple linear regression.
The results of the study show that leverage, profitability, and dividend policy have a significant effect on earnings management. While the age of the company has a negative effect on earnings management.
Keywords: Leverage, Profitability, Dividend Policy, Company Age, and Earnings Management
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