Image of Pengaruh Ukuran Perusahaan, Leverage, Dan Pertumbuhan Laba Terhadap Manajemen Laba Dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Farmasi Dan Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2023)
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Pengaruh Ukuran Perusahaan, Leverage, Dan Pertumbuhan Laba Terhadap Manajemen Laba Dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Farmasi Dan Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2023)

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
Indonesia Stock Exchange (IDX) during 2021–2023. Samples were selected using
purposive sampling based on the following criteria: (1) pharmaceutical and
healthcare companies listed on the IDX during 2021–2023; (2) companies that
consistently published annual financial statements during the observation period;
(3) companies that provided complete information related to the research
variables; and (4) companies that presented financial statements in Indonesian
Rupiah. Based on these criteria, 23 companies qualified as the final sample.
Secondary data were obtained through documentation of annual financial reports.
Data analysis was conducted using multiple linear regression to examine direct
effects, and path analysis with Sobel test to assess the mediating role of
profitability, assisted by IBM SPSS Statistics 26. The results indicate that firm size
influence earnings management, leverage influence earnings management,
earnings growth influence earnings management, and profitability influence
earnings management. Profitability doesn’t mediates the effect of firm size and
earnings management, Profitability mediates the effect of leverage and earnings
management, Profitability doesn’t mediates the effect of earnings growth and
earnings management.
Keywords: Firm Size, Leverage, Earnings Growth, Profitability, Earnings
Management
Novelty of the Research: This study adds earnings growth as an independent
variable and uses profitability as an intervening variable. It is expected to provide
new insights into the influence of firm size, leverage, and earnings growth on
earnings management.

Ketersediaan
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Perpustakaan Universitas Riau 1902110297
1902110297
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902110297
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902110297
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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