PENGARUH KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI 2018-2022

Managerial ownership is a shareholding belonging to management in the company. Profitability is a company's ability to generate profits. This research aims to examine the influence of managerial ownership and profitability on earnings management. This research was conducted in food and beverage subsector companies with coverage of nine companies within five years, namely 2018-2022. The source in this research is secondary data from the annual report or CALK on the BEI website. In testing the hypothesis this research uses data. Based on the results of the analysis of results, managerial ownership has no effect on earnings management and profitability has no effect on earnings management.