PENGARUH PROFITABILITAS, LEVERAGE, TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2020)

This study aims to examine and analyze: (1) the effect of profitability on earnings management, (2) the effect of leverage on earnings management, (3) the effect of profitability on earnings management with managerial ownership as a moderating variable, (4) the effect of leverage on earnings management by managerial ownership as a moderating variable. The dependent variable or dependent variable in this study is earnings management. The independent variables or independent variables in this study are Profitability and Leverage. The moderating variable in this study is Managerial Ownership. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The sampling technique in this study was purposive sampling method. Based on the criteria that have been determined in this study, a sample of 209 manufacturing companies was obtained. The analytical tools used are Moderate Regression Analysis (MRA) and multiple linear regression. This study provides results that show that: (1) Profitability has a significant positive effect on Earnings Management, (2) Leverage has a significant positive effect on Earnings Management, (3) Managerial Ownership as a moderating variable is not able to strengthen the influence of Profitability on Earnings Management. Managerial Ownership as a moderating variable is not able to strengthen the influence of Leverage on Earnings Management.