What type of study is this?

This is a Panel Data Regression study (also classified as: Moderated Regression Analysis).

September 10, 2025

The Influence of Leverage, Profitability and Earnings Power on Earnings Management with Managerial Ownership as a Moderating Variable

Puntos clave

Profitability and earnings power significantly impact earnings management, while leverage does not show a positive effect.
Managerial ownership moderates the relationship between earnings power and earnings management, enhancing the analysis results.
The study utilized panel data regression analysis across 16 companies listed in the Jakarta Islamic Index from 2018 to 2022.
The research introduces earnings power as a significant independent variable alongside traditional measures like leverage.

Resumen

The purpose of this research is to test and obtain empirical evidence on the influence of leverage, profitability, and earning power on earnings management with managerial ownership as a moderating variable, based on 16 companies listed in the Jakarta Islamic Index from 2018 to 2022. This study employs panel data regression analysis and moderated regression analysis to examine the influence of moderating variables. Data analysis results indicate that leverage does not have a significant positive effect on earnings management. However, profitability and earnings power exhibit a significant positive impact on earnings management. Managerial ownership significantly moderates the influence of earnings power on earnings management. Managerial ownership does not significantly moderate leverage and profitability concerning earnings management. The novelty of this research lies in the addition of the independent variable, earnings power, and the use of managerial ownership as a moderating variable.

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