Literature Review on The Effect Of Leverage, Profitability, And FirmSize On Earnings Management
Keywords:
Leverage, Profitability, Firm SizeAbstract
Earnings management remains a crucial issue in corporate financial
reporting in Indonesia, driven by the pressure to maintain a positive
image and the trust of investors and creditors. This study aims to
examine the influence of leverage, profitability, and firm size on
earnings management practices. The method used is a literature
review with a qualitative approach, collecting and analyzing
previous research findings from journals indexed in Sinta and Google
Scholar. The results of the review indicate that high leverage
encourages management to present stable financial performance,
profitability affects income adjustments to maintain a positive
image, and firm size plays a role in the likelihood of earnings
management, where larger companies tend to have stricter
supervision. The diversity of findings among studies suggests the
need for further research by adding other variables such as Good
Corporate Governance and Corporate Social Responsibility to
broaden the understanding of the factors influencing earnings
management.
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Copyright (c) 2026 Salsabila Maharani, Rendi Ramadanu, Amira Azzahra Nasution, Deliana Deliana, Khanti Listya (Author)
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