https://jurnal.stiekn.ac.id/index.php/taji/issue/feed 2026-05-26T11:55:38+08:00 Open Journal Systems <p>Tamansiswa Accounting Journal International is the result of collaboration between STIE Jaya Negara Tamansiswa Malang and PT. Frost Yunior with Triple Nine Communication.<br />STIE Jaya Negara Tamansiswa Malang is a high school of economics which in this journal acts as a forum for academics in developing science and research, especially in the fields of economics and business including management and accounting.</p> https://jurnal.stiekn.ac.id/index.php/taji/article/view/842 2026-05-25T13:41:53+08:00 Eny Lestari Widarni enylestariwidarni@stiekn.ac.id

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

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