The aim of this research is to determine the influence of the variables growth opportunity, leverage, managerial ownership and profitability on earnings management. The population used in this research were industrial sector manufacturing companies listed on the Indonesia Stock Exchange and the research observation period was 2018 to 2022. The sample selection used was a purposive sampling method which was adapted to the objectives of the research problem. The number of samples used in the research was 18 from 56 companies. The data analysis method used in this research is multiple linear regression analysis using the SPSS version 26 program tool. The research results show that the growth opportunity and profitability variables have a significant influence on earnings management. Meanwhile, the leverage and managerial ownership variables have no effect on earnings management.

This study aims determine the effect of Liquidity and Profitability on Firm Value with Dividend Policy as an Intervening variable in food and beverage sub sector manufacturing companies listend on the Indonesia Stock Exchange for the period 2017 – 2022. The sample of this research is 10 food and beverage sub sector companies listed on the Indonesia stock exchange for the 2017-2022 period. In this study, path analysiswas carried out using SPSS version 25 program and Microsoft Excel 2019. The results showed that 1) Liquidity has no significant effect on Dividend Policy 2) Profitability has a significant effect on Dividend Policy 3) Dividend Policy has no effect on Firm Value 4) Liquidity has a significant negative effect on Firm Value 5) Profitability has a significant effect on Firm Value 6) Dividend Policy is able to mediate the effect of Liquidity on Firm Value 7) Dividend Policy is unable to mediate the effect of Profitability on Firm Value.