THE EFFECT OF LEVERAGE, COMPANY SIZE, PROFITABILITY ON PROFIT MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON THE IDX IN 2022

Abstract

This research aims to determine the influence of Leverage, Company Size and Profitability on Manufacturing Companies Listed on the IDX in 2022. The approach used in this research is Quantitative. The population in this research is all chemical subsector manufacturing companies listed on the IDX. The sampling method was carried out by adopting the Purposive Sampling method so that a sample of 20 companies was obtained. Data analysis techniques use descriptive analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that partially the Leverage and Company Size variables have a negative and significant effect on Profit Management, while the Profitability variable has no effect on Profit Management. This research also found that simultaneously Leverage, Company Size and Profitability did not have a significant effect on Profit Management.