THE EFFECT OF PROFITABILITY AND LEVERAGE ON PROFIT MANAGEMENT

Fahrezi Pranayuda, Nik Ammah, Ahmad Nur Aziz

Abstract


This study aims to ana.lyze the effect of profitability and leverage on earnings management in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. The research method used is a quantitative approach with a total sample of 42 companies selected through purposive sampling, resulting in 252 observational data. The results show that profitability has a significant negative effect on earnings management, indicating that the higher the profitability, the lower the tendency of companies to engage in earnings management practices. Conversely, leverage has a significant positive effect on earnings management, indicating that the higher the debt level, the greater the incentive for management to engage in earnings management to maintain investor and creditor confidence.

Keywords: profitability, leverage, earnings management.


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References


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