SARAGIH, Jove Manuel Antonio (2023) The effect of profitability, company size, leverage and audit quality. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study aims to determine the effect of profitability, company size, leverage and audit quality on earnings management by using Smelter Companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2021 as a sample. The approach to this study uses quantitative methods and the data taken in this study is secondary data, namely the financial statements of Smelter Companies listed on the Indonesia Stock Exchange (IDX) for the period 2012 - 2021. The method used for sample selection in this study was purposive sampling and after being applied, it produced 60 company samples. The data processing models in this study are (1) Combined Model, (2) Pre-Pandemic Model, (3) During Pandemic Model and The analysis methods used in this study are descriptive statistical test, classical assumption test, regression analysis test, regression model test (F test and R2 test), hypothesis test (t test). In this study, the data was processed using the Eviews 12 application for windows. The results of research and analysis using the Eviews 12 application, show that simultaneously, profitability, company size, leverage and audit quality affect on earnings management, partially, in the combined model, (1) profitability has no effect on earnings management, (2) company size has a positive effect on earnings management, (3) leverage has no effect on earnings management, and (4) audit quality has no effect on earnings management. In the pre-pandemic model, (1) profitability has no effect on earnings management, (2) company size has a positive effect on earnings management, (3) leverage has no effect on earnings management, and (4) audit quality has no effect on earnings management, in the model during the pandemic, (1) profitability has a positive effect on earnings management, (2) company size does not affect earnings management, (3) leverage does not affect earnings management, (3) leverage does not affects earnings management, (4) audit quality does not affect earnings management.

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