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The Effect of Leverage And Profitability on Earnings Management With Managerial Ownership As A Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange In 2020-2023

Year: 2024

Type: article

Abstract: This study aims to analyze the effect of leverage and profitability on earnings management and test the role of managerial ownership as a moderating variable in the relationship in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2020-2023. The method used in this study is a quantitative approach with secondary data analyzed using SPSS version 25. The study's results indicate that leverage has a significant effect on earnings management and profitability, which also has a significant effect on earnings management. However, managerial ownership cannot moderate the effect of leverage on earnings management nor the effect of profitability on earnings management.

Source: International Journal of Scientific Research and Management (IJSRM)

DOI: 10.18535/ijsrm/v12i11.em15

Authors: Ahmad Faisal, Elok Heniwati, Nella Yantiana, Helisa Noviarty, Sari Rusmita

Institution: Tanjungpura University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4404620253

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