Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Managemen Laba Pada Sub Sektor Makanan Dan Minuman Di Bursa Efek Indonesia Tahun 2020-2022

Luh Putu Pramesti Putri; Luh Komang Merawati; Ni Luh Gede Mahayu Dicriyani

Authors

Luh Putu Pramesti Putri Universitas Mahasaraswati Denpasar
Luh Komang Merawati Universitas Mahasaraswati Denpasar
Ni Luh Gede Mahayu Dicriyani Universitas Mahasaraswati Denpasar

Keywords:

Earnings Management, Profitability, Leverage, Liquidity, Company Size, Institutional Ownership.

Abstract

Earning management is an effort or activity of company management in the process of preparing financial reports for external parties that results in the rise and fall of company profits, this is done with the aim of improving and managing financial information according to the company's wishes. This study aims to examine the effect of profitability, leverage, liquidity, company size and institutional ownership on earnings management in food and beverage sub-sector companies on the Indonesia Stock Exchange in 2020-2022. Sample selection using purposive sampling, data analysis techniques used in this study using multiple linear analysis. The data population in this study is food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022 totaling 32 companies. The sample in this study was 22 companies with a total of 66 observations. The results of the study showed that the variables of profitability and institutional ownership had an effect on earnings management, while the variables of leverage, liquidity and company size had no effect on earnings management.

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