ABSTRAK
Zeni Nadia Sari, Undergraduate Program, Accounting Study Program, Institute of
Technology and Business Asia Malang. The Effect of Profitability, Leverage, and
Company Size on Profit Management in Property & Real Estate Companies Listed on the
Indonesia Stock Exchange 2017-2018. Supervisor: Fadilla Cahyaningtyas, SE., M.SA.,
Ak., CA. This study aims to determine and analyze the effect of profitability, leverage, and
company size on earnings management in property & real estate companies listed on the
Indonesia Stock Exchange (IDX). The population in this study are property & real estate
companies listed on the Indonesia Stock Exchange in 2017-2018. From 54 listed
companies, there are 41 companies that meet the determined research sample criteria.
The data used are secondary data that is the financial statements of property & real estate
companies on the Indonesia Stock Exchange. Data analysis techniques are performed
with the classical assumption test, testing the hypothesis using multiple linear regresis
analysis with the help of IBM SPSS Statistics 23. The results showed that the profitability, leverage, and company size variables did not affect earnings management.

Keywords: profitability, leverage, company size, earnings management

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Skripsi Akuntansi

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• Pengaruh profitanilitas leverage dan ukuran perusahaan terhadap manajemen laba pada perusahaan property & real estate yang terdaftar di bursa efek indonesia 2017-2018
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