DEBT RATIO, RETURN ON ASSET, FIRM SIZE AND EARNINGS MANAGEMENT: AGE MODERATION

Earnings management still become a phenomenon both in Indonesia and abroad. Many cases of earnings practices have occurred the company's amount leverage is one drivers practices. This research aims to examine describe relationship between various debt policy, profitability, company size on earning moderated by firm age. The selected samples were 102 companies listed Stock Exchange (IDX) 2010-2018. independent variables this study include DER, bank debt, short-term long-term age, size. as dependent variable uses Modified Jones Model. results regression equation analysis show that all policy proxies consistently negative significant effect management. Furthermore, experience proxy for age strengthens More interestingly, specifically among three policies, most able represent influence indicates effective monitoring comes from banking institutions. Overall, profit information shown financial statements product management, so level quality reports deserving close inspection prudence when making decisions based simply information.