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All Journal PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia
Naue, Tresya Febrinasari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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The Effect of Sales Growth, Profitability, and Leverage on Earnings Management Naue, Tresya Febrinasari; Anastasia, Yessi; Harjanto, Fariz Hutama Putra; Novyarni, Nelli
PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Vol 6 No 1 (2023): PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia
Publisher : Perkumpulan Pendidik Kewirausahaan Indonesia (Perwira Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/perwira.6.1.1-18

Abstract

The purpose of this study is to examine the effect of sales growth, profitability, and leverage on earnings management by using companies in coal mining sector registered on Indonesian Stock Exchange (IDX) for the period of 2017 to 2020. This research uses purposive sampling methods with predetermined criteria. The samples used in this study are 20 companies with a total sample of 80 data. This study is analysed using panel data regression in Eviews 10. The results demonstrate that sales growth and leverage partially have a significant effect on earnings management, while profitability has no significant effect on earnings management. Furthermore, sales growth, profitability and leverage simultaneously and significantly affect earnings management.
Co-Authors Anastasia, Yessi Harjanto, Fariz Hutama Putra Nelli Novyarni