Impact of Sales Growth, Profitability, Firm Size, and Leverage on Earnings Management with Corporate Governance as Moderation

Authors

  • Daniel Sarumahaa sarumahaa Universitas Prima Indonesia
  • darwin lie

Keywords:

Sales Growth, Profitability, Firm Size, Financial Leverage, Corporate Governance

Abstract

This study examines the impact of sales growth, profitability, company size, and financial leverage on earnings management, with corporate governance as a moderating factor. The sample consists of 20 food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023, with a total of 120 data points. Using panel data analysis via SmartPLS version 4.1.0.8, the results show that sales growth and company size positively affect earnings management, while profitability has a negative impact. Financial leverage has no direct effect. Corporate governance weakens the effects of sales growth, company size, and leverage, while strengthening the negative effect of profitability. Additionally, corporate governance positively influences earnings management.

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Published

2025-02-18

How to Cite

sarumahaa, D. S., & darwin lie. (2025). Impact of Sales Growth, Profitability, Firm Size, and Leverage on Earnings Management with Corporate Governance as Moderation. PUBLISH BUKU UNPRI PRESS ISBN, 1(1). Retrieved from https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6458

Issue

Vol. 1 No. 1 (2024): International Conference on Economics, Business, Management, and Accounting (ICEBesMA)

Section

Articles