Determinants of Earnings Management in Public Manufacturing Firms During Covid-19

This study aims to analyze the determinants of Earnings Management Implementation in Go Public Manufacturing Companies during the Covid-19 Pandemic. This research method is quantitative. The population in this study used manufacturing companies going public in the food and beverage sub-sector listed on the Indonesia Stock Exchange in the 2019-2022 period. The technique used in this research is purposive sampling. The analysis method that can be applied to this research is the multiple regression analysis method. The results of this study show that company size affects earnings management. Managerial ownership does not affect earnings management. Leverage does not affect earnings management. Profitability has no impact on earnings management. Financial performance does not affect earnings management. This research could provide insights for companies to consider various factors in managing their financial statements, ensuring that they remain transparent and trustworthy to stakeholders, especially in challenging times such as the COVID-19 pandemic.