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
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.
Authors
- Helisa Noviarty (ORCID: https://orcid.org/0000-0001-5030-9389)
- Sari Rusmita
- Nella Yantiana (ORCID: https://orcid.org/0000-0001-9374-6300)
- Elok Heniwati (ORCID: https://orcid.org/0000-0002-1644-8243)
- Faisal Ahmad (ORCID: https://orcid.org/0009-0001-5338-7881)
Institutions
- Tanjungpura University (ID)
Publication Details
- Journal
- International Journal of Scientific Research and Management (IJSRM)
- Published
- 2024-11-21
- DOI
- https://doi.org/10.18535/ijsrm/v12i11.em15
- Primary Topic
- Corporate Governance and Financial Management
- Type
- article
- Field-Weighted Citation Impact
- 0.00