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- W4387400452 abstract "ABSTRACTThis study aims to determine the effect of leverage, cash holding, firm size, and audit quality on earnings management with managerial ownership as a moderating variable. The population in this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Based on predetermined criteria, we selected 94 companies from 144 manufacturing companies. The resultsof the Moderated Regression Analysis show that: leverage has no effect on earnings management, cash holding has no effect on earnings management, company size has a positive effect on earnings management, audit quality has a negative effect on earnings management, managerial ownership cannot moderate the effect of leverage on earnings management, managerial ownership weakens the effect of cash holding on earnings management, managerial ownership cannot moderate the effect of firm size on earnings management, managerial ownership cannot moderate the effect of audit quality on earnings management.Keywords: Earnings Management, Leverage, Cash Holding, Firm Size, Audit Quality, Managerial OwnershipABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh leverage, cash holding, ukuran perusahaan, dan kualitas audit terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi. Populasi dalam penelitian ini meliputi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Berdasarkan kriteria yang telah ditetapkan, diperoleh 94 perusahaan dari 144 perusahaan manufaktur. Hasil dari moderated regression analysis menunjukkan bahwa: leverage tidak berpengaruh terhadap manajemen laba, cash holding tidak berpengaruh terhadap manajemen laba, ukuran perusahaan berpengaruh positif terhadap manajemen laba, kualitas audit berpengaruh negatif terhadap manajemen laba, kepemilikan manajerial tidak dapat memoderasi pengaruh leverage terhadap manajemen laba, kepemilikan manajerial memperlemah pengaruh cash holding terhadap manajemen laba, kepemilikan manajerial tidak dapat memoderasi pengaruh ukuran perusahaan terhadap manajemen laba, kepemilikan manajerial tidak dapat memoderasi pengaruh kualitas audit terhadap manajemen laba.Kata Kunci: Manajemen Laba, Leverage, Cash Holding, Ukuran Perusahaan, Kualitas Audit, Kepemilikan Manajerial" @default.
- W4387400452 created "2023-10-07" @default.
- W4387400452 creator A5012122721 @default.
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- W4387400452 date "2023-09-30" @default.
- W4387400452 modified "2023-10-07" @default.
- W4387400452 title "Pengaruh Leverage, Cash Holding, Ukuran Perusahaan, dan Kualitas Audit terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderasi" @default.
- W4387400452 doi "https://doi.org/10.21831/nominal.v12i2.59214" @default.
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