Jurnal Akuntan Publik
Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik

Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Manajemen Laba

I Gusti Agung Arista Pradnyani (Universitas Mataram)
Ni Luh Putu Widhiastuti (Universitas Mahasaraswati Denpasar)

Article Info

Publish Date
24 May 2023

Abstract

This study aims to analyze the effect of profitability and company size on earnings management with managerial ownership as a moderating variable. The population in this study are Manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2019-2021. Samples on this research were taken using purposive sampling method and the number of samples used in this research is 25 companies. The results obtained in this study are profitability have a significant positive effect on earnings management, company size do not significantly influence earnings management, and managerial ownership can moderate the effect of profitability and company size on earnings management.

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Journal Info
Jurnal Akuntan Publik
Website

Abbrev

jap-widyakarya

Publisher

Universitas Katolik Widya Karya Malang

Subject

Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum ...