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The Effect of Managerial Ownership, Profitability and Leverage on Earnings Management with Audit Quality as a Moderating Variable (A Study of Primary Consumer Goods Manufacturing Companies Listed on the Indonesia Stock Exchange during the 2020–2023 Period)

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Observational analysis shows managerial ownership and leverage increase earnings management, indicating audit quality plays a moderating role.

Managerial ownership and leverage significantly increase earnings management, while profitability shows no effect.
Audit quality reduces the impact of profitability on earnings management but does not moderate other connections.
Analysis used 128 firm-year observations from 32 primary consumer goods firms in Indonesia during 2020-2023.
Findings emphasize the importance of robust audit oversight to enhance corporate governance in emerging economies.

Nurtiara et al. (2025) studied this question.

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Observational analysis shows managerial ownership and leverage increase earnings management, indicating audit quality plays a moderating role.