Pengaruh Ukuran Perusahaan, Leverage, Dan Pertumbuhan Laba Terhadap Manajemen…

ABSTRACT Earnings Management reflects managerial intervention, indicating information asymmetry and conflicts of interest between managers and owners. This study aims to analyze the influence of Firm Size, Leverage, and Earnings Growth on Earnings Management, with Profitability as an intervening variable. The population consists of pharmaceutical and healthcare companies listed on the Ind…