PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN TRANSPORTASI LAUT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2020)
The purpose of this study is to determine: (1) the effect of profitability on earnings management (2) the effect of liquidity on earnings management (3) the effect of leverage on earnings management (4) the effect of institutional ownership on earnings management (5) the effect of institutional ownership in moderating the relationship profitability on earnings management (6) The effect of institutional ownership in moderating the liquidity relationship on earnings management (7) The effect of institutional ownership in moderating the leverage relationship on earnings management (8) The effect of profitability, liquidity, leverage, and institutional ownership on earnings management. This study uses a quantitative descriptive method that systematically explains the final results using numbers. The data used in this study is the company's complete financial statements. This research was conducted on marine transportation companies listed on the Indonesia Stock Exchange in 2015-2020. The sampling technique in this study used a purposive sampling technique, namely the sampling technique by determining certain criteria and obtained as many as 8 companies as samples. The method used in this study is the Classical Assumption Test and Moderated Regression Analysis (MRA). The results of this study indicate that profitability has an effect on earnings management, liquidity has an effect on earnings management, leverage has an effect on earnings management and institutional ownership has an effect on earnings management. And institutional ownership can moderate the relationship between profitability, liquidity and leverage on earnings management.