2020•EPRA International Journal of Research & Development (IJRD)Open access

EFFECTS OF CAPITAL STRUCTURE, PROFITABILITY AND FIRM SIZE TOWARDS EARNING MANAGEMENT IN MANUFACTURING COMPANIES

Dian Primanita Oktasari

Abstract

This study aims to examine the effect of capital structure, profitability and company size on earnings management. The population in this study is companies with manufacturing types listed on the Indonesia Stock Exchange in the period 2013 to 2017. Samples were obtained using a purposive random sampling method. Data analysis uses fixed effects. The results showed that the capital structure, profitability and size of the company affect earnings management

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Key concepts: Profitability index, Stock exchange, Nonprobability sampling, Business, Capital structure, Earnings, Population, Earnings management