Determinan Manajemen Laba pada Perusahaan Properti dan Konstruksi Yang Terdaftar di Shariah Compliant Securities Malaysia

This study analyzes the effect of profitability ratios, leverage, and company size on earnings management in Property and Construction Companies registered with Shariah Compliant Securities Malaysia. The sample of this research was 40 companies which were selected using the random sampling method. This study uses Eviews 9 software to analyze data. The results showed that the profitability ratio partially affected earnings management, while the leverage ratio and company size did not have a significant effect on earnings management. Simultaneously it is known that profitability, leverage, and company size ratios have a positive and significant effect on earnings management in Property and Construction Companies registered in Shariah Compliant Securities Malaysia.