Dilla Febria


This study was conducted to determine the effect of Leverage, Profitability, and Managerial Ownership on Earnings Management by using the size and age of the company as a control variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The number of companies in this study were 23 using puposive sampling techniques. This study uses panel data regression analysis, with several chow test model selection and hypothesis testing using E-Views software. By using the T-test to test the regression coefficient partially and the F-test to test the effect together with a significant level of 5%. The results obtained in this study are leverage and managerial ownership does not affect earnings management. Meanwhile, profitability has a positive and significant effect on earnings management. Simultaneously leverage, profitability and managerial ownership affect earnings management.

Keywords: Leverage, Profitability, Managerial Ownership, Earnings Management


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DOI: https://doi.org/10.37531/sejaman.v3i2.568


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