source: Jurnal Akuntan Publik
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.
Concepts :
Financial Analysis and Corporate Governance
Economic Growth and Fiscal Policies
Corporate Governance and Financial Management
article
cite 1
Year 2023
source Jurnal Akuntan Publik
Citations by Year
| Year | Count |
|---|---|
| 2023 | 1 |