Debt-to-Equity Ratio, Return on Assets, and Firm Size on Earnings Management Through Managerial Ownership
Purpose: This study examines the relationships of Debt-to-Equity Ratio (DER), Return on Assets (ROA), and Firm Size with Earnings Management and assesses the moderating role of Managerial Ownership in Indonesian energy companies. Research Method: A quantitative design was applied to audited annual report data from 54 e...