Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan, leverage, profitabilitas, dan financial distress terhadap manajemen laba. Penelitian ini menggunakan metode analisis regresi data panel dengan bantuan program Eviews versi 9.0. Populasi pada penelitian ini adalah perusahaan sub sektor Makanan dan Minuman pada Bursa Efek Indonesia (BEI) yang berjumlah 84 perusahaan dari tahun 2018 – 2022. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan yang di terbitkan perusahaan dari website www.idx.co.id. Sampel akhir diperoleh sebanyak 52 perusahaan melalui metode purposive sampling yang mana penelitian dilakukan selama 5 tahun. Hasil penelitian ini menunjukan bahwa kepemilikan manajerial berpengaruh negatif terhadap manajemen laba, kepemilikan institusional berpengaruh negatif terhadap manajemen laba, leverage berpengaruh positif terhadap manajemen laba, profitabilitas berpengaruh negatif terhadap manajemen laba, financial distress berpengaruh positif terhadap manajemen laba.
Kata kunci: Kepemilikan manajerial, Kepemilikan institusional, Leverage, Profitabilitas, Financial Distress, Manajemen laba

This study aims to determine the effect of ownership structure, leverage, profitability, and financial distress on earnings management. This study uses the panel data regression analysis method with the help of the Eviews version 9.0 program. The population in this study are Food and Beverage sub-sector companies on the Indonesia Stock Exchange (IDX) totaling 84 companies from 2018 - 2022. The data used in this study are secondary data obtained from financial reports published by the company from the website www.idx.co.id. The final sample was obtained as many as 52 companies through purposive sampling method in which the research was conducted for 5 years. The results of this study indicate that managerial ownership has a negative effect on earnings management, institutional ownership has a negative effect on earnings management, leverage has a positive effect on earnings management, profitability has a negative effect on earnings management, financial distress has a positive effect on earnings management.
Keywords: Managerial ownership, Institutional ownership, Leverage, Profitability, Financial Distress, Earnings management