?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PROFITABILITAS%2C+LEVERAGE+DAN+UKURAN+PERUSAHAAN%0D%0ATERHADAP+MANAJEMEN+LABA+%0D%0A(Studi+Empiris+Pada+Perusahaan+LQ+45+yang++++++Terdaftar+di+Bursa+Efek+Indonesia%0D%0ATahun+2018-2020)+&rft.creator=Haikal+%2C++Tri+Kurniawan&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.subject=332+Ekonomi+keuangan&rft.description=%0D%0AABSTRACT+%0D%0A%0D%0A+%0D%0A+%0D%0A+%0D%0A+%0D%0A%0D%0A%0D%0A%0D%0A+%0D%0A+%0D%0ATHE+EFFECT+OF+PROFITABILITY%2C+LEVERAGE+AND+COMPANY+SIZE+ON%0D%0APROFIT+MANAGEMENT++%0D%0A(Empirical+Study+of+LQ+45+Companies+Listed+on+The+Indonesia+Stock%0D%0AExchange+in+2018-20202)+%0D%0ABy+%0D%0AHAIKAL+TRI+KURNIAWAN+%0D%0AThis+article+presents+to+find+out+the+motivate+managers+in+managing+earnings%2C+including%0D%0Aprofitability%2C+leverage%2C+and+company+size.+This+studies+is+still+a+hot+topic+of+discussion%0D%0Aamong+researchers%2C+so+much+research+has+been+conducted+since+2018.+This+study+aims+to%0D%0Adiscuss+the+effect+of+profitability%2C+leverage%2C+company+size+on+earnings+management+in+LQ%0D%0A45+companies+listed+on+the+Indonesia+Stock+Exchange+for+the+2018-2020+period.+This%0D%0Astudy+uses+descriptive+statistical+analysis+using+secondary+data+with+descriptive+statistical%0D%0Atests.+Followed+by+the+classical+assumption+test+using+the+multiple+regression+model%0D%0Ahypothesis+testing+method.+Several+conclusions+can+be+drawn+that+there+is+profitability%0D%0Athat+has+no+effect+on+earnings+management%2C+the+leverage+variable+has+a+negative+effect+on%0D%0Aearnings+management%2C+the+firm+size+variable+has+no+negative+effect+on+earnings%0D%0Amanagement.+It+is+recommended+for+further+research+to+increase+the+number+of+years%0D%0Atested%2C+so+that+the+research+results+can+be+more+accurate.+%0D%0A+%0D%0AKeywords%3A+Profit+Management%2C+Profitability%2C+Company+Size%2C+Leverage%2C+LQ+45%0D%0A%0D%0AABSTRAK+%0D%0A%0D%0A+%0D%0A+%0D%0A+%0D%0A+%0D%0A%0D%0A%0D%0A%0D%0A+%0D%0A+%0D%0APENGARUH+PROFITABILITAS%2C+LEVERAGE+DAN+UKURAN%0D%0APERUSAHAAN+TERHADAP+MANAJEMEN+LABA+%0D%0A(Studi+Empiris+Pada+Perusahaan+LQ+45+yang++++++Terdaftar+di+Bursa+Efek%0D%0AIndonesia+Tahun+2018-2020)+%0D%0AOleh+%0D%0AHAIKAL+TRI+KURNIAWAN+%0D%0AArtikel+ini+hadir+untuk+mengetahui+motivasi+manajer+dalam+mengelola+laba%2C+termasuk%0D%0Aprofitabilitas%2C+leverage%2C+dan+ukuran+perusahaan.+Penelitian+ini+masih+menjadi+perbincangan%0D%0Ahangat+di+kalangan+peneliti%2C+sehingga+banyak+penelitian+yang+dilakukan+sejak+tahun+2018.%0D%0APenelitian+ini+bertujuan+untuk+membahas+pengaruh+profitabilitas%2C+leverage%2C+ukuran%0D%0Aperusahaan+terhadap+manajemen+laba+pada+perusahaan+LQ+45+yang+terdaftar+di+Bursa+Efek%0D%0AIndonesia+untuk+periode+Musim+2018-2020.+Penelitian+ini+menggunakan+analisis+statistik%0D%0Adeskriptif+dengan+menggunakan+data+sekunder+dengan+uji+statistik+deskriptif.+Dilanjutkan%0D%0Adengan+uji+asumsi+klasik+dengan+menggunakan+metode+pengujian+hipotesis+model+regresi%0D%0Aberganda.+Dapat+ditarik+beberapa+kesimpulan+bahwa+terdapat+profitabilitas+yang+tidak%0D%0Aberpengaruh+terhadap+manajemen+laba%2C+variabel+leverage+berpengaruh+negatif+terhadap%0D%0Amanajemen+laba%2C+variabel+ukuran+perusahaan+tidak+berpengaruh+negatif+terhadap%0D%0Amanajemen+laba.+Disarankan+untuk+penelitian+selanjutnya+memperbanyak+jumlah+tahun%0D%0Ayang+diuji%2C+agar+hasil+penelitian+dapat+lebih+akurat.+%0D%0A+%0D%0AKata+Kunci+%3A+Manajemen+Laba%2C+Profitabilitas%2C+Leverage%2C+Ukuran+Perusahaan%2C+LQ+45+&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2023-01-25&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F69381%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F69381%2F2%2FSKRIPSI_FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F69381%2F3%2FSKRIPSI_FULL_TANPA%2520BAB_PEMBAHASAN.pdf&rft.identifier=++Haikal+%2C+Tri+Kurniawan++(2023)+PENGARUH+PROFITABILITAS%2C+LEVERAGE+DAN+UKURAN+PERUSAHAAN+TERHADAP+MANAJEMEN+LABA+(Studi+Empiris+Pada+Perusahaan+LQ+45+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2018-2020).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F69381%2F