Factors Affecting Earning Management in Companies on the Indonesia Stock Exchange: Study of Fraud and Corruption Practices

This study examines the phenomenon of corruption fraud proxied by earning management in companies listed on Indonesia Stock Exchange. uses variables leverage, capital expenditure, and profitability as key influencing practices that lead to corruption. time-series data from 2017 2021 selects a sample purposive sampling many 28 The study's results found turned out have positive significant effect management. research contributes mainly shareholders, practitioners, investors predict possibility committed company. originality this is measuring projected management, thus providing reference for future research.