ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN UMUR PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI KOSMETIK & BARANG KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016

Abstract

       The purpose of this study is to analyze the analysis of the effect of firm size, leverage, and company age on earning management in companies of the industrial sector of consumer goods cosmetics & household goods listed on the Indonesia Stock Exchange. These factors are firm size, leverage, and company age. The population of this research is a manufacturing company in the industrial sector of consumer goods cosmetics & household goods listed on the Indonesia Stock Exchange. Research period 2012 to 2016. Samples were chosen using the purposive sampling method, where only 4 manufacturing companies of cosmetics consumer goods & household goods sector listed on the Indonesia Stock Exchange fulfill the criteria of sample selection so that there are 20 data used in this research. Data analysis used multiple regression methods. The results showed that the variables of firm size, leverage, and age of the company have no effect on earnings management.