Authors : Hidanti Karina; Muhyarsyah

Volume/Issue : Volume 6 - 2021, Issue 2 - February

Google Scholar : http://bitly.ws/9nMw

Abstract : This research aims to analyze and prove empirically the Influence of Profitability, Leverage, Company Size, Audit Quality, Tax Avoidance to the Profit Management (Empirical Study on Consumer Goods Industry Company in the Stock Exchange 2014 – 2018 Period). This research used secondary data, obtained from the annual reports of the companies. The companies used in this research are 29 out of 31 companies, where in the sampling selection using a purposive sampling. Whereas the data analysis method used is panel regression analysis method processed by using the help of microsoft excel and eviews 10 softwares. The research results by using the random effect model panel data regression test showed that: 1) Profitability (ROA) has an influence to the profit management, 2) Leverage (DER) has an influence to the profit management, 3) Company size has no infuence to the profit management, 4) Audit quality has no infuence to the profit management, 5) Tax avoidance has an influence to the profit management.

Keywords : Profitability, Leverage, Company Size, Audit Quality, Tax Avoidance, Profit Management