PENGARUH LIABILITAS PAJAK TANGGUHAN, LEVERAGE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2021 = THE INFLUENCE OF DEFERRED TAX LIABILITIES, LEVERAGE, COMPANY SIZE, AND PROFITABILITY ON PROFIT MANAGEMENT IN INFRASTRUCTURE COMPANIES LISTED ON THE BEI ​​IN 2017-2021

This study aims to analyze the effect of deferred tax liability, leverage, company size, and profitability on earnings management. The data used in this study is secondary data obtained through the annual report of the company that is the object of research. The population in this study are all infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample was selected using purposive sampling and data analysis was performed using multiple linear regression analysis. The results showed that deferred tax liability and leverage had a positive effect on earnings management while company size and profitability had a negative effect on earnings but simultaneously deferred tax liability, leverage, company size, and profitability together had an effect earnings management.

Keyword : manajemen laba, liabilitas pajak tangguhan, leverage, ukuran perusahaan, profitabilitas