Faktor Yang Mempengaruhi Manajemen Laba Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Abstract

The purpose of this study was to examine the effect of size, leverage, profitability, NPM, and growth on earnings management with institutional ownership as a moderating variable in property, real estate, and construction building companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2017. The sampling technique uses purposive sampling method. The samples used in this study were 90 sample companies. This study uses moderated regression analysis (MRA) with Eviews 9.0. The results of this study indicate that size, leverage, profitability, NPM, and the interaction of leverage and institutional ownership do not have an influence on earnings management, while growth has an influence on earnings management.