PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Pranayuda, Fahrezi (2025) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to analyze the effect of profitability and leverage on earnings management, with institutional ownership as a moderating variable, in food and beverage companies listed on the Indonesia Stock Exchange, 2019-2024. The study population included 42 companies with a total of 252 samples, using a purposive sampling method. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA) using SPSS. The results of the study indicate that profitability has a positive effect on earnings management, while leverage has no effect on earnings management. Institutional ownership does not moderate the effect of profitability on earnings management, but it does weaken the effect of leverage on earnings management.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Profitability; Leverage; Institutional Ownership; Earnings Management
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FAHREZI PRANAYUDA FAHREZI
Date Deposited:	06 Oct 2025 03:53
Last Modified:	06 Oct 2025 03:53
URI:	http://eprint.unipma.ac.id/id/eprint/5196

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