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PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA SERTA DAMPAKNYA TERHADAP PENGUNGKAPAN SUKARELA

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ABSTRACT EFFECT OF PROFITABILITY AND LEVERAGE ON PROFIT MANAGEMENT AND ITS IMPACT ON VOLUME DISCLOSURE Written By : Samuel Christoffer Sihombing NIM : 1532167 This study aims to determine how the influence of profitability and leverage on earnings management and the impact on voluntary disclosure on banking companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study is the annual report of banking companies listed on the Indonesia Stock Exchange, the sample is determined by the Purposive Sampling method. The sample of the company is 41 banking companies. Data is processed using Partial Least Square software v. 3.2.8. Based on the results of the study found that profitability has a significant effect on earnings management, leverage has no significant effect on earnings management, and earnings management has no significant effect on earnings management. Keywords : Profitability, Leverage, Earnings Management, Voluntary Disclosure.