Sarcouncil Journal of Economics and Business Management
Sarcouncil Journal of Economics and Business Management
An Open access peer reviewed international Journal
Publication Frequency- Monthly
Publisher Name-SARC Publisher
ISSN Online- 2945-3593
Country of origin- PHILIPPINES
Impact factor- 3.1
Language- English
Keywords
- Accounting, Administrative System, Brand Innovation and Brand Management, Business, Management, Business Economics, Business Policy and Strategy, Critical Management Studies, Data Management, Design Management, Economic Management, Educational Management, Emerging Technology
Editors
Dr Hazim Abdul-Rahman
Associate Editor
Sarcouncil Journal of Applied Sciences
Entessar Al Jbawi
Associate Editor
Sarcouncil Journal of Multidisciplinary
Rishabh Rajesh Shanbhag
Associate Editor
Sarcouncil Journal of Engineering and Computer Sciences
Dr Md. Rezowan ur Rahman
Associate Editor
Sarcouncil Journal of Biomedical Sciences
Dr Ifeoma Christy
Associate Editor
Sarcouncil Journal of Entrepreneurship And Business Management
The Effect of Institutional Ownership, Financial Performance, and Sustainability Reports on Profit Management with Variable Measures as Moderation Variables
Keywords: Institutional Ownership, Financial Performance, Sustainability Report, Profit Management, Company Size
Abstract: This study aims to analyze the effect of institutional ownership, financial performance, and sustainability reports on earnings management with firm size as a moderating variable. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period by collecting data using purposive sampling. There were 102 observational data in this study. Data analysis was carried out using multiple linear regression analysis of the MRA (Moderated Regression Analysis) model. Observation data in this study were processed with the help of the SPSS 25 program. The results showed that institutional ownership has a positive effect on earnings management, financial performance, sustainability reports have no effect on earnings management, and company size as a moderating variable does not moderate between institutional ownership, financial performance, and sustainability reports on earnings management
Author
- Angelia Uliartha Patricia Hutagaol
- Universitas Katolik Indonesia Atma Jaya Jakarta Indonesia
- Petrus Ridaryanto
- Universitas Katolik Indonesia Atma Jaya Jakarta Indonesia.