MODERASI KEPEMILIKAN INSTITUSIONAL DALAM ANALISIS FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT
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Abstract
This study aims to obtain empirical evidence regarding the effect of Firm Size, Leverage,
Firm Age, Profitability, Audit Quality and institutional ownership on Earnings
Management in manufacturing companies listed on the Indonesia Stock Exchange for the
2017-2020 period. There are 55 manufacturing companies selected as samples by
purposive sampling method. Data were analyzed using multiple linear regression also
Moderated Regression Analysis and processed with Eviews 12. The partial tests show
significant positive effect of Leverage and Profitability on Earnings Management. The
Moderation test shows that institutional ownership significantly moderate relationship of
Size and Leverage on Earnings Management, but does not moderate relationship of
Profitability and Earnings Management.
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