The Effect of Tax Planning, Capital Intensity and Earning Power On Earning Management with Institutional Ownership As A Moderating Variable

The purpose of this research is to examine the factors that influence earnings management in consumer goods manufacturing companies listed on Indonesia Stock Exchange. These are Tax Planning, Capital Intensity, Earning Power and Institutional Ownership as moderating variables. population used all industry Exchange from 2018 2021. sample study 116 data match criteria. Samples were selected using purposive sampling method. results indicate tax planning has a positive effect management, capital intensity negative institutional ownership weakens management. Meanwhile, variables earning power, financial leverage firm age have no cannot weaken power