Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, dan Faktor Lainnya terhadap Manajemen Laba

The purpose of this research was to obtain empirical evidence regarding the effect firm size (SIZE), managerial ownership (MOWN), liquidity ratio (LIQ), leverage (LEV), cash flow from operations (CFO), profitability (ROA), and age (AGE) earnings management (DAC). population taken are 462 non-financial companies listed on Indonesia Stock Exchange (IDX) in period 2017 2020. sample study used 87 with a total 261 data used. method sampling uses purposive six criteria. While technique is multiple regression model. result indicate that variable affect while ownership, ratios, leverage, operations, have no management.