Pengaruh Financial Stability dan Leverage terhadap Earnings Management dan Managerial Ownership sebagai Variabel moderasi

Oktavianingsih, Rahma (2025) Pengaruh Financial Stability dan Leverage terhadap Earnings Management dan Managerial Ownership sebagai Variabel moderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose - This study aims to obtain empirical evidence about the effect of Financial Stability, Leverage on Earnings Management with Managerial Ownership as a moderating variable. Design/methodology/approach - This research uses quantitative research. The sample in this study were industrial, property and real estate, transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2021-2024, totaling 488 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9. Findings - The results of this study found that Financial Stability has a positive and statistically significant effect on Earnings Management, as well as Leverage has a negative and statistically insignificant effect on Earnings Management and Managerial Ownership has a negative and statistically insignificant effect on Earnings Management. Then, Managerial Ownership does not strengthen the effect of Financial Stability on Earnings Management. Meanwhile, Managerial Ownership strengthens the effect of Leverage on Earnings Management. Originality/value - This study discusses Earnings Management and other factors such as Financial Stability and Leverage, with Managerial Ownership as an additional moderating variable, focusing on three sectors, industrial, property and real estate, and transportation and logistics. This study uses the Jones model modified by Dechow as a measure of Earnings Management.

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