<![CDATA[This study examines earnings management in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The analysis focuses on the effects of profitability, corporate strategy, cash holding, and firm size on earnings management, as well as the moderating role of leverage. A quantitative approach was applied using panel data regression, with 54 observations selected through purposive sampling criteria. Earnings management was measured using discretionary accruals, profitability using Return on Assets (ROA), corporate strategy using firm growth, cash holding using the ratio of cash and cash equivalents to total assets, firm size using the natural logarithm of total assets, and leverage using the Debt to Asset Ratio (DAR). The findings indicate that profitability has a significant negative effect on earnings management, while corporate strategy has a significant positive effect. Cash holding and firm size do not show a significant effect on earnings management. The moderation results reveal that leverage moderates the effects of profitability, corporate strategy, and cash holding on earnings management, but does not moderate the effect of firm size on earnings management.]]>
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