Pengaruh ukuran perusahaan, profitabilitas dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020

This study aims to compare and analyze the effect of firm size, profitability and leverage on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2020. The research object used in this study is manufacturing companies listed on the Indonesia Stock Exchange. (IDX) 2017-2020. The data collection technique in this research is the use of the literature study method. The sampling technique used in this study was purposive sampling technique. The data analysis technique used in this research is multiple linear regression analysis. Based on the results of the study, it shows that company size has a significant negative effect on earnings management in manufacturing companies listed on the IDX for the 2017-2020 period, while profitability and leverage have a significant positive effect on company value in manufacturing companies listed on the IDX for the 2017-2020 period. In addition, simultaneously company size, profitability and leverage have a significant positive effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2017-2020