PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN PRAKTIK MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI

This research empirically aims to prove and test the influence of managerial ownership on company value with earnings management as a mediating variable. The population used in this research is 17 manufacturing companies in the food and beverage sector from 2020 to 2022 which are listed on the Indonesia Stock Exchange, after carrying out a purposive sampling technique to select sample companies. The type of research in this research is associative research and uses secondary data. This research uses SPSS to process data. The results of the research are that managerial ownership influences company value, earnings management influences company value and earnings management is able to mediate the influence of managerial ownership on company value.