Analysis of the Impact of Profitability, Leverage and Remuneration of the Board of Directors Toward Earnings Management with Institutional Ownership as a Moderating Variable (Empirical Study on Transportation and Logistics Service Companies Listed on the Indonesia Stock Exchange for the Period 2018-2021)

Authors : Meiriska Espana LCD; Wiwik Utami

Volume/Issue : Volume 8 - 2023, Issue 9 - September

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The focus of this study is transportation and logistics service providers listed on the IDX in 2018-2021 is to analyze the role of institutional ownership moderation on the relationship of profitability, leverage, and remuneration of the board of directors to profit management. This study used 128 samples from transportation and logistics service companies. Purposive sampling is a method used to determine a representative sample. Secondary data from the annual report is used for this analysis. Data analysis method to test hypotheses with IBM SPSS Statistics 21 software that performs moderate regression analysis (MRA). The research found that profit management had a positive impact on the profitability and remuneration of the board of directors, but had no impact on leverage. Although institutional ownership does have an effect in moderating the profitability of profit management, it has no effect on decreasing profit management leverage or the remuneration of the board of directors.

Keywords : Profitability, Leverage, Board of Directors Remuneration, Institutional Ownership and Profit Management


Paper Submission Last Date
31 - December - 2023

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