The Influence of Company Size on Profit Information with Profit Management and Earnings Opacity as Intervening Variables

The study aims to know the influence size of company from informative profit with management and earnings opacity intervening variable. Size be measured natural logarithm total assets. Informative proxied response coefficient. Management discretionary accruals. Meanwhile, is income smoothing. Population in i.e. manufacturers listed on Indonesia Stock Exchange for 2016-2020 period. Retrieval technique sample used a purposive sampling where 42 companies were selected 210 research data. Data analysis techniques using multiple linear regression SPSS software version 25 track use Sobel test online. Research results show that company, manner, direct have an positive profit. However, negative does not role as intermediate variable influencing gain.