The Influence of Managerial Ownership, Institutional Ownership, Firm Age, Firm Size, And Leverage on Earnings Management (Empirical Study on Non-cyclical Consumer Sector Companies on The Idx 2020 - 2022)

Abstract

This research aims to analyze the factors that influence earnings management in Non- Cyclical Consumer Sector Companies listed on the Indonesia Stock Exchange from

2020-2022. In this research, earnings management was measured by calculating Discretionary Accruals, Managerial Ownership was calculated in the form of share ownership percentage owned by management of the total number of company shares outstanding, Firm age was calculated since the company was founded, Firm size was measured by the logarithm of total assets, Institutional Ownership was measured using an indicator of the percentage of the number ofshares owned by institutions of all share capital circulating in the stock market, and Leverage was measured by debt on assets ratio. This research was quantitative research. The data source of this research was secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange website. The population in this research were Non-Cyclical Consumer Sector Companies listed on the Indonesia Stock Exchange from 2020-2022. Based on the results of this research, the managerial ownership, institutional ownership variable and firm age did not have significant effect on earnings management, while the firm size variable and the leverage variable had a significant effect on earnings management.