Corporate Reputation And Related Party Transactions’ Effects on Earnings Management in Indonesia: The Moderating Role of Institutional Ownership

Abstrak

Introduction/Main Objectives: This study examines the effects of corporate reputation and related party transactions on earnings management, with institutional ownership as a moderating variable. Research Methods: The study used secondary data from 43 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2018–2022. Data were analyzed using moderated panel regression with EViews 12. Finding/Results: Corporate reputation hurt earnings management, whereas related-party transactions had no significant effect. Institutional ownership also did not moderate the relationship between related party transactions and earnings management. Conclusion: Corporate reputation can help reduce earnings management, whereas related party transactions and institutional ownership do not significantly influence earnings management.