Pengaruh Ukuran KAP, Kepemilikan Manajerial dan Pertumbuhan Perusahaan terhadap Manajemen Laba

This study aims to examine the effect of public accounting firm size, managerial ownership and growth on earning management. type research is causal associative with a quantitative approach. The data used obtained from annual reports companies that performed well during Covid-19 pandemic listed Indonesian Stock Exchange 2018-2021. sample selection method using purposive sampling 102 samples 42 companies. uses multiple linear regression analysis test hypothesis which assisted by SPSS 25 program. results show size don't have significant management while positive management.