Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Yudi Yudi
University of Jambi
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
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) Wulandari Nurtiara; Yudi Yudi; Misni Erwati
Formosa Journal of Multidisciplinary Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i7.290

Abstract

Earnings management remains a concern in corporate governance, especially in emerging economies with prevalent agency conflicts. This study examines how managerial ownership, profitability, and leverage affect earnings management and tests whether audit quality moderates these links. Using 128 firm-year observations from 32 primary consumer goods firms listed on the IDX for 2020–2023, the analysis applies Partial Least Squares Structural Equation Modeling (PLS-SEM) via WarpPLS 8.0, with discretionary accruals from the Modified Jones Model as the proxy. The results show managerial ownership and leverage significantly increase earnings management (p < 0.01), while profitability has no effect. Audit quality reduces the impact of profitability on earnings management but does not moderate the other links. The findings provide evidence on governance practices in Indonesia and highlight the need for stronger audit oversight.
Co-Authors Misni Erwati Wulandari Nurtiara