Faktor-Faktor Determinasi yang Mempengaruhi Manajemen Laba pada Perusahaan Sub Sektor Konstruksi yang Terdaftar di BEI Periode 2020-2024

Abstract

This study aims to analyze the effect of firm size, leverage, and liquidity on earnings management in construction sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. A quantitative method with a descriptive approach was applied using secondary data obtained from the companies’ annual financial reports. The sampling technique used was purposive sampling with a total of 15 companies over five years, resulting in 75 observational data. The data analysis technique used was multiple linear regression processed using STATA. The results show that simultaneously and partially, firm size, leverage, and liquidity do not significantly influence earnings management. These findings support the Contingency Theory which states that the effect of variables is highly dependent on the organizational context and characteristics.