PERAN KEPEMILIKAN MANAJERIAL DALAM MEMODERASI PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA

Abstract

This research aims to examine the effect of firm size, profitability, and leverage on profit management with managerial ownership as a moderating variable. The firm size was measured by logarithm natural from total asset, profitability was measured by Return On Asset, leverage was measured by Debt to Equity Ratio, profit management was measured by discretionary accruals, and managerial ownership was measured by stock proportion owned by management. The study applies quantitatively. Furthermore, the population consists of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling with 15 companies taken as sample. Moreover, the data were gained for 4 years (2020-2023). Therefore, there were 60 data samples analyzed. The data analysis technique used multiple linear regression with SPSS 26. The result shows that firm size has a positive effect on profit management. However, both profitability and leverage have a negative effect on profit management. Additionally, managerial ownership strengthens the effect of firm size on profit management. Meanwhile, the ownership weakens the effect of profitability as well as leverage on profit management.