DETERMINANT PROFIT MANAGEMENT PRACTIC IN INDONESIA

Abstract

The research aims to determine the partial and simultaneous influence of Good Corporate Governance, Leverage, Company Size on Profit Management. Good Corporate Governance, Leverage, Company Size as Independent Variables and Profit Management as Dependent Variable. The research method used is a quantitative method using secondary data, namely by using annual report documentation data collection techniques. The data obtained was then processed using IBM SPSS version 25 software. Next, classical assumptions were tested using the normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. Next, multiple regression analysis and hypothesis testing using the t test for partial, f test for simultaneous and coefficient of determination. The results of this research show that: (1) Good Corporate Governance has no significant effect on Profit Management; (2) Leverage has no significant effect on Earnings Management; (3) Company size has a significant effect on Profit Management; significant effect on Earnings Management; (4) Good Corporate Governance, Leverage, Company Size simultaneously have a significant effect on Profit Management.