Citation:

Regita Zulkarnaen, Juniati Gunawan. "The Effect of Managerial Ownership in Moderating the Factors that Influence Earnings Management" International Research Journal of Economics and Management Studies, Vol. 3, No. 1, pp. 489-496, 2024.

Abstract:

The purpose of this study was to obtain empirical evidence about the effect of Profitability, Leverage, Bonus Motivation, and Board Size as independent variables on earnings management moderated by managerial ownership in nonfinancial companies in Indonesia. The population taken in this study were all non-financial companies on the Indonesia Stock Exchange during 2018 to 2022. The sample that was successfully filtered through purposive sampling was 36 companies as a sample of non-financial companies, which later resulted in 180 data that could be used as samples. Multiple linear regression and hypothesis testing are used as data analysis methods in this research. The results obtained in this study indicate that Bonus Motivation influences earnings management statistically. Conversely, the variables of Profitability, Leverage, and board size do not influence the earnings management of non-financial companies listed on the Indonesia Stock Exchange in 2018-2022.

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Keywords:

Earnings Management, Profitability, Leverage, Bonus Motivation, Board Size, Managerial Ownership.