Analysis of the Impact of Profitability, Leverage and Remuneration of the Board of Directors Toward Earnings Management with Institutional Ownership as a Moderating Variable (Empirical Study on Transportation and Logistics Service Companies Listed on the Indonesia Stock Exchange for the Period 2018-2021)

The focus of this study is transportation and
logistics service providers listed on the IDX in 2018-2021
is to analyze the role of institutional ownership
moderation on the relationship of profitability, leverage,
and remuneration of the board of directors to profit
management. This study used 128 samples from
transportation and logistics service companies.
Purposive sampling is a method used to determine a
representative sample. Secondary data from the annual
report is used for this analysis. Data analysis method to
test hypotheses with IBM SPSS Statistics 21 software
that performs moderate regression analysis (MRA). The
research found that profit management had a positive
impact on the profitability and remuneration of the
board of directors, but had no impact on leverage.
Although institutional ownership does have an effect in
moderating the profitability of profit management, it has
no effect on decreasing profit management leverage or
the remuneration of the board of directors.