Ownership Concentration and Earning Quality: Moderating Role of Board Diversity

Bad management practices that occur in the industry cause a lot of harm to many parties. due managers' efforts manipulate profits. are carried out by will be aggravated if majority shareholders participate press managers make profit manipulation so earning quality becomes low. The purpose this research is find how ownership concentration affects earnings and determine ability directors reduce influence on income quality. data used manufacturing company registered with IDX 2019-2020 sampling methods using target population method, is, sample determination technique certain considerations. analysis method Moderated Regression Analysis (MRA). results proved negatively board diversity can moderate Test show Board Diversity behavior Ownership Concentration performing