PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN EARNING POWER TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

The purpose of this research is to see the effect of managerial ownership, institutional ownership and earning power on earnings management with audit quality as a moderating variable in companies listed in JII for the 2017-2021 period. This type of research is quantitative with panel data regression model. This study uses secondary data obtained from the financial statements of companies registered at JII for the 2017-2021 period. In processing the data, using Eviews10 software using purposive sampling technique. The total sample used in this study amounted to 45. From the results of the tests conducted, it shows that managerial ownership and earning power have a negative and significant effect on earnings management. While institutional ownership has no effect on earnings management. In addition, audit quality is able to moderate the effect of managerial ownership, institutional ownership and earning power on earnings management