PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE SEBELUM DAN SELAMA PANDEMI COVID-19 TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Pariwisata di Bursa Efek Indonesia)

  • Sutan Aziz Harahap Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Perbanas Institute Jakarta

Keywords

Company Size, Profitability, Leverage, Earnings Management

Abstract

This study aims to analyze the effect of company size, profitability and leverage on earnings management. The population in this study were tourism companies listed on the Indonesia Stock Exchange before the Covid-19 pandemic, namely 2017-2019 and during the Covid-19 pandemic, namely 2020-2022. Sampling in this study used the purposive sampling method. The sample in this study was 180 tourism companies. Hypothesis testing in this study used the multiple linear regression analysis method using the Eviews 12 application. The analysis methods used include descriptive statistics, model suitability testing, classical assumption testing, hypothesis testing and difference tests. Based on the results of the study, it shows that the stimulant test, company size, profitability and leverage before and during Covid-19 have a positive effect on earnings management. The test results show that company size before and during the Covid-19 pandemic has a negative effect on earnings management. Profitability before and during Covid-19 has a negative effect on earnings management. Leverage before the Covid-19 pandemic has a negative effect on earnings management, while during the Covid-19 pandemic leverage has a positive effect on earnings management. Based on the difference test, it shows that company size and leverage have no significant differences before and during the Covid-19 pandemic, while profitability and profit management have significant differences before and during the Covid-19 pandemic.

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2026-09-30