FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA DENGAN MODERASI KEPEMILIKAN MANAJERIAL
Main Article Content
Abstract
This study is conducted to examine the effect of profitability, leverage, firm size,
institutional ownership, and independent board of commissioners on earnings
management with managerial ownership as the moderating variable. This research is
conducted by taking 45 samples of manufacturing companies listed on the Indonesia
Stock Exchange consistently during the 2016-2019 period. The samples are selected
using purposive sampling method. The data processing technique uses Moderated
Regression Analysis which is assisted by the Eviews 10 program. The results in this
study indicate that profitability and leverage have a positive effect on earnings
management, firm size, institutional ownership, independent board of commissioners,
and managerial ownership have no negative effect on earnings management, and
managerial ownership has no effect in strengthening the relationship between
profitability and firm size on earnings management. The implication of this research is
the need to be careful of stakeholders in reading financial reports because of the
possibility of earnings management actions that make decisions taken inappropriately.
Article Details
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