PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Sub Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022)

Abstract

Financial reports are a source of information regarding the condition and performance of a company for external parties. Such information concerns the financial position, performance and changes in financial position of a company and is useful to a large number of users in making economic decisions. One important element in the financial statements used to measure management performance is profit. The objects that are the research material are companies that are included in the category of manufacturing companies in the consumer goods industry sub-sector which are listed on the Indonesia Stock Exchange in the 2019-2022 period. The population in this study are all manufacturing companies in the consumer goods industry sub-sector that are listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample is a subsection or selected member of the population. This study uses a purposive sampling technique. The results of this study are that independent Commissioners have an effect on earnings management, Managerial Ownership has an effect on earnings management, Leverage has an effect on earnings management, Profitability has an effect on earnings management in manufacturing companies in the consumer goods industry sub-sector