Analysis Of the Role of Financial Leverage, Good Corporate Governance, And Firm Size on Profit Management (In Manufacturing Companies Listed on The Indonesia Stock Exchange During the Covid-19 Pandemic)

This study aims to determine the influence of Financial Leverage, Good Corporate Governance, and Firm Size on manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period during the Covid-19 pandemic. This research technique uses purposive sampling, so 25 companies were obtained as research samples. The source of data in this study is secondary data obtained from the www.idx.com and www.invesia.com sites in the form of an annual report (annula report) of manufacturing companies in the consumer goods sector. The model used in the study was cross section regression using data calculation application software, namely Eviews 10.0. The results of this study explain that partially v ariabel Financial Leverage (X1) has a result of t-count DFL (-0.460889) < t-tabel 2.00176 that Financial Leverage (DFL) does not have a significant role in Profit Management, variabel Good Corporate Governance (X2) has a KPI t-count result of 1.465771 < t-t abel 2.00176 Good Corporate Governance in this study has no role in Profit Management, variabel Firm Size (X3) has a t-count result Ln Asset ( -2.991220) > t-tabel 2.00176 where Firm Size in this study has a role in Profit Management. And simultaneously with the F-statitic value of 3.179999 > F table 2.763552 shows that the variables X1, X2, X3 have a terhadap Y. With the value of the equation DA = 1.229709 – 0.031162 DFL + 0.156746 KPI – 0.044465 Ln Asset with a coefficient of determination of 9.68% the rest is explained by other factors not studied.