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This study aims to determine the direct effect of institutional ownership and firm size on financial performance and the indirect effect through earnings management on retail companies on the IDX. This type of research is quantitative, where data is obtained from the 2015-2017 financial statements. The sampling technique is purposive sampling, so companies that can be sampled are 21 companies with a total sample of 63 samples. The data obtained is then processed using SmartPLS software. The results showed that there was a negative relationship between institutional ownership and financial performance, a positive relationship between firm size and financial performance, a positive relationship between institutional ownership and firm size with earnings management, and a negative relationship between earning management and financial performance in retail companies. Earning management cannot be a variable that intervenes in financial performance because the direct relationship between institutional ownership, firm size, and financial performance has a greater influence than through earning management.

jurnal muara : ilmu ekonomi dan bisnis

PENGARUH INSTITUTIONAL OWNERSHIP DAN FIRM SIZE TERHADAP FINANCIAL PERFORMANCE DENGAN EARNING MANAGEMENT SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN RITEL