This study aims to examine the effect of Firm Size, Profitability, Liquidity, and Leverage on Earnings Management in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The data used in this study were obtained from financial statement data. The population used in this study are Transportation and Logistics sector companies listed on the Indonesia Stock Exchange (IDX) with a total of 30 populations with an observation period of 5 years (2017-2021). The data collection method used in this study is the purposive sampling method, with predetermined criteria to produce a sample of 6 companies. The data analysis technique used in this study is panel data regression analysis which consists of panel data regression estimation, classical assumption test, f-test and t-test, and coefficient of determination. The results showed that simultaneously Firm Size, Profitability, Liquidity, and Leverage affected Earnings Management. Partially, Firm Size and Profitability does not affect Earnings Management, while Liquidity and Leverage have a positive effect on Earnings Management.

Keywords: Profit management; Company Size; Profitability; Liquidity; Leverage