ANALYSIS OF PROFIT MANAGEMENT IN TRANSPORTATION COMPANIES ON THE INDONESIAN STOCK EXCHANGE

Abstract

This study aims to determineProfitability influence, financial leverageand company size
on Profit Management in transportation companies on the Indonesia Stock Exchange
(BEI).
The data used in this study is secondary data taken from the annual reports of
transportation companies listed on the Indonesia Stock Exchange (IDX) for the period
2009-2011, in the form of ICMD data. The analytical model used in this study is
Multiple Regression Analysis. This analytical model was chosen because this study was
designed to examine the influence of independent variables on the dependent variable.
The results of the study show that the variablesProfitability (ROA)does not contribute to
the improvement of earnings management, the variablefinancial Leveragedoes not
contribute to increasing earnings management, and the Company Size variable does not
contribute to increasing earnings management.