PENGARUH KEPEMILIKAN MANAJERIAL, LAVERAGE, DAN EARNING POWER TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA

This study aims to determine the effect of Managerial
Leverage Ownership and Earning Power on Profit
Management in Pharmaceutical Subsector Manufacturing
Companies listed on the Indonesia Stock Exchange (IDX) for
the 2015-2019 period. The data used in this study used the
quantitative method with the sampling technique using
purposive sampling, the data used was 60 data. The data is
taken from the financial statements and statistical data
available from the idx website. The results of the correlation
analysis of Managerial Ownership, Leverage and Power
variables have a low level of relationship to earnings
management. The results of the study partially the effect of
managerial ownership has no effect on earnings management,
leverage has no effect on earnings management, and earning
power has no effect on earnings management. The results
simultaneously state that there is no influence between
managerial ownership, leverage and earning power variables
on earnings management