: 10.56472/25835238/IRJEMS-V5I5P112
Dewi Agustina, Nataherwin, Sri Sundari, Kartini. "The Determinant between Ownership Structure And Earnings Management: The Moderating Effect of Leverage" International Research Journal of Economics and Management Studies, Vol. 5, No. 5, pp. 101-111, 2026. Crossref. http://doi.org/10.56472/25835238/IRJEMS-V5I5P112
Purpose: This research aims to provide empirical evidence related to the effect of ownership structure, consisting of ownership concentration, managerial ownership, institutional ownership, and foreign ownership, along with several other factors, on earnings management. Several other factors are profitability, firm size, and leverage. Public Accounting Firm Size moderated Leverage and Earning Management. Design/ Methodology/ Approach: This research uses data from manufacturing companies that are consistently listed on the Indonesia Stock Exchange during 2019-2023, with a research period of 2021-2023. Sampling in this research used a purposive sampling method. Data analysis in this research used Moderation Regression Analysis using the Statistical Package for the Social Sciences (SPSS). Findings: The results of this research indicate that Public Accounting Firm Size has moderating leverage and earnings management, and Profitability has an effect on earnings management. However, other independent variables such as ownership concentration, managerial ownership, institutional ownership, foreign ownership, firm size and leverage have no effect on earnings management. Research Limitation/Implications: To determine whether the size of a Public Accounting Firm can strengthen or weaken the effect of the independent variable on earnings management. In many studies, firm size is used to test whether larger and more reputable auditors are able to limit earnings management practices. Originality/Value: This study offers a novel contribution to the existing literature by incorporating Public Accounting Firm Size as a moderating variable in the analysis of earnings management, an aspect that has not been extensively examined in prior research.
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Earnings Management, Firm Size, Foreign Ownership, Institutional Ownership, Leverage, Managerial Ownership, Ownership Concentration, Profitability, Public Accounting Firm Size.