Author(s): Nawang Kalbuana, Budi Prasetyo, Pribadi Asih, Yenni Arnas, Suse Lamtiar Simbolon, Alwazir Abdusshomad, Benny Kurnianto, Rudy, Kardi, Riyanto Saputro, Yohana, Maylia Pramono Sari, Rosy Aprieza Puspita Zandra, Dini Ayu Pramitasari, Rusdiyanto, Gazali, Indah Ayu Johanda Putri, Muhammad Nazaruddin, Muh. Rezky Naim, Fadilla Muhammad Mahdi,
Earning management carried out continuously by the company can reduce the credibility of the company's financial statements. Earning management can increase the user bias of financial statements and can interfere in trusting the company's profit amount from technical financial statements as profit figures without engineering financial statements. This article evaluates the impact on earnings management of firm size, leverage, and ROA. The analysis methodology uses quantitatively descriptive approaches. Indonesian stock exchange data were used in financial statements from 2014 to 2018. Indonesia Stock Exchange website accessed data sources Data sources. The results show that the business sizes have little impact on earning management, while leverage and profitability affect earning management.