PENGARUH KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI 2018 – 2022

This study has an empirical purpose in proving and testing the effect of managerial ownership and auditor quality on profit management. The population used 42 food and beverage sub-sector manufacturing companies from 2018 to 2022 listed on the Indonesia Stock Exchange, after the purposive sampling technique has been obtained as many as 90 companies. The type of research in this study is associative and uses secondary data. This study used SPSS in processing data. The results of the study are managerial ownership has a negative influence on profit management and the quality of auditors has a negative effect on profit management.