Analisis Pengaruh Agresivitas Pajak, Leverage, dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Makanan & Minuman yang Terdaftar di BEI Periode 2015-2019

The purpose of this study was to analyze the effect of tax aggressiveness, leverage, and profitability on earnings management in food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The analytical method used in this research is descriptive quantitative analysis method. The analytical tool used is factor analysis using IBM SPSS Version 25. The sample of this research is pharmaceutical and telecommunications companies listed on the Stock Exchange using purposive sampling method. This study uses secondary data from the annual financial statements of companies listed on the IDX for the 2015-2019 period. The results of the research on tax aggressiveness and profitability variables have a significant effect on earnings management. Leverage variable has no significant effect on earnings management. Simultaneously, tax aggressiveness (X1), leverage (X2), and profitability (X3) have a significant effect on earnings management (Y) in food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period.