Pengaruh Leverage dan Firm Age Terhadap Manajemen Laba Perusahaan Manufaktur Sektor Industri Barang Konsumsi di BEI Tahun 2020-2023

Abstract

This study aims to analyze the influence of leverage and firm age of earning management by focusing on the manufacturing companies in the consumer goods industry sector listed in Indonesia Stock Exchange with research period in 2020-2023. The data used in this research are secondary data. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. The sampling selection method was used purposive sampling and obtained 47 companies as a sample and with total of 156 data for four years. The analytical tool used in this study was the linear regression analysis. The results of this research showed that variable leverage has no effect on earning management meanwhile the variable firm age has no positive effect and significant on earning management