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

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Daniel Sarumaha
Darwin Lie
Enda Noviyanti Simorangkir
Tina Novianti Sitanggang

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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How to Cite
Sarumaha, D. ., Lie, . D., Simorangkir, E. N., & Sitanggang, T. N. . (2025). Impact of Sales Growth, Profitability, Firm Size, and Leverage on Earnings Management with Corporate Governance as Moderation. Proceeding International Conference on Economic, Business, Management and Accounting, 1(1). Retrieved from https://jurnal.unprimdn.ac.id/index.php/icebesma/article/view/6933
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