This study aimed to examine the effect of leverage, company size and voluntary
disclosure on earnings management in Indonesia during 2012-2016 periods. The
dependent variabel used in this study was earnings , management, while
independent variables in the study were leverage, company size and voluntary
disclosure. Populations in the study were manufacturing companies of consumer
goods industry sector during 2012-2016 periods. Data collection techniques used
purposive sampling methods on sonsumer goods sector manufacturing companies
listed in the Indonesia Stock Exchange and obtained 145 samples. Data were
analyzed used classical assumption test and multiple regression analysis method.
The results showed that leverage has a positive effect on earnings management.
While both company size and voluntary disclosure have negative effects on
earnings management.