PENGARUH KEPEMILIKAN MANAJERIAL, DEWAN KOMISARIS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA

Abstract

The researcher's goal is to determine the effect of managerial ownership, board of commissioners, company size and leverage on profit management in the food and beverage subsector in the 2018-2021 period. Managerial ownership variables are measured by the number of shareholdings on the part of management, the board of commissioners is measured by the number of boards of commissioners within the company, the size of the company is measured by Ln total assets, leverage is measured using DER and profit management is measured using the discretionary accruals modified Jones model (1995) and research methods using multiple linear analysis. The results of the study found that managerial ownership, board of commissioners, company size and leverage had a significant simultaneous effect on profit management and the results of the study partially that the variables of the board of commissioners and the size of the company had a negative and significant effect on profit management while for the variables managerial ownership and leverage did not have a significant effect on profit management.