<![CDATA[This study focuses on quantitative descriptive research that explores specific population characteristics, particularly in the consumer goods sector listed on the Indonesia Stock Exchange between 2021 and 2023. Quantitative data collected, including company financial reports, utilize mathematical techniques for analysis, allowing the researcher to describe existing scenarios without testing hypotheses. The data collection methods implement documentation from financial reports published online and a literature study for theoretical insights. A purposive sampling method identifies a population of 278 consumer goods companies to ensure representativeness based on defined criteria, including continuous profitability. The variables studied include Earnings Management as the dependent variable, with Financial Distress serving as an intervening variable, influenced by independent variables like Company Size, Profitability, Liquidity, Capital Intensity, and Leverage. The data analysis employs multiple regression analysis with SPSS to examine relationships and influences among variables. Classical assumption tests verify the regression model's validity, checking for normality, multicollinearity, and heteroscedasticity. Conclusions drawn show that Company Size and Profitability positively influence earnings management, while Liquidity, Capital Intensity, and Leverage negatively affect it. Notably, Financial Distress does not significantly mediate the relationship between most independent variables and earnings management, except for Leverage. Future research is encouraged to consider additional external factors or sectors beyond consumer goods to broaden the understanding of earnings management influences.]]>
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