Pengaruh profitabilitas, ukuran perusahaan, leverage dan perencanaan pajak terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2017

This study aims to analyze the effect of profitability, company size, leverage, and tax planning on earnings management. This study used a sample of 15 manufacturing companies from 2013-2017 using purposive sampling method and obtained from annual reports or financial reportsof manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used in this research is descriptive statistical test, classical assumption test, multiple linear regression test, T test, F test (simultaneously) and the coefficient of determination test (R ² test). The results of the analysis in this study indicate that profitability has an effect on earnings management. Meanwhile, company size and leverage and tax planning have no effect on earnings management. The coefficient of determination is 0.167, which means that 16.7% of earnings management is influenced by these variables, while the remaining 83.3% is influenced by other variables. These results indicate
that there are many other variables outside the research that can explain earnings management.