PENGARUH PROFITABILITAS, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT YANG DIMODERASI OLEH MANAGERIAL OWNERSHIP

Dimas Aji Ismail, NIM.: 19108040030 (2024) PENGARUH PROFITABILITAS, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT YANG DIMODERASI OLEH MANAGERIAL OWNERSHIP. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to determine the effect of profitability, leverage, and firm size on earnings management moderated by managerial ownership. This type of research is quantitative research. The population used is all Islamic general banking in Indonesia registered with the Financial Services Authority in 2023. The sampling technique in this study used the purposive sampling method using 8 samples of Islamic General Banking in Indonesia. The research hypothesis testing was carried out using panel data regression analysis and Moderated Regression Analysis (MRA), data analysis adopted the STATA version 17. The results of this study state that profitability has a positive and significant effect on earnings management, leverage and firm size do not affect earnings management. While managerial ownership can moderate profitability on earnings management, managerial ownership can moderate leverage on earnings management and managerial ownership cannot moderate firm size on earnings management.

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