Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Siti Alfiyah
Department of Business and Economic, Trisakti University, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
NAVIGATING EARNINGS MANAGEMENT: THE INTERPLAY OF EARNING POWER, SALES GROWTH, AND CORPORATE GOVERNANCE Siti Alfiyah; Etty Murwaningsari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i4.890

Abstract

This study examined whether earning power and sales growth influenced earnings management and whether corporate governance moderated these relationships among cyclical and non-cyclical companies listed on the Indonesia Stock Exchange. The research used a quantitative explanatory design and relied on secondary data obtained from annual reports and financial statements. Earnings management was proxied by the Beneish M-Score, earning power was measured by return on assets, sales growth was measured by the percentage change in net sales, and corporate governance was represented by a governance index based on board independence and audit committee effectiveness. The data were analyzed using regression models with interaction terms, supported by descriptive statistics and classical assumption testing. The results showed that earning power significantly affected earnings management at lower and median risk levels, while sales growth reduced earnings management at the higher risk level. Corporate governance weakened the effect of earning power on earnings management and strengthened the transparency effect of sales growth. These findings indicated that governance mechanisms functioned as an important monitoring device that constrained opportunistic reporting behavior. The study contributed to agency-based earnings management literature by showing that profitability and growth incentives should be interpreted together with governance quality in emerging market settings. The results implied that regulators and firms should strengthen board oversight, audit committee effectiveness, and disclosure discipline to improve financial reporting integrity.
Co-Authors Etty Murwaningsari