ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, FINANCIAL DISTRESS, FIRM SIZE PADA MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2019-2023

Authors

Stephanie Gunawan Universitas Prima Indonesia
Wilsa Road Betterment Sitepu Universitas Prima Indonesia
Elizabeth Haloho Universitas Mikroskil

DOI:

Keywords:

Profitability, Leverage, Financial Distress, Firm Size, Earnings Management

Abstract

This study examines the effect of profitability, leverage, financial distress, and firm size on earnings management with institutional ownership as a moderating variable. The focus of the study is on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023, including the Covid-19 pandemic period. Using a descriptive quantitative approach and purposive sampling, 16 companies were selected from a population of 30, resulting in 80 observations. The results show that these variables individually do not have a significant effect on earnings management. However, institutional ownership was found to significantly moderate the relationship between firm size and earnings management, while the other variables did not show a moderating effect.

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