PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia
Vol 6 No 1 (2023): PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia

The Effect of Sales Growth, Profitability, and Leverage on Earnings Management

Naue, Tresya Febrinasari (Unknown)
Anastasia, Yessi (Unknown)
Harjanto, Fariz Hutama Putra (Unknown)
Novyarni, Nelli (Unknown)

Article Info

Publish Date
28 Jun 2023

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.

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Journal Info
PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia
Website

Abbrev

perwira

Publisher

Universitas Prasetiya Mulya

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

Ranah kajian PERWIRA adalah tema-tema terkini pendidikan dan tata kelola kewirausahaan. Visi penerbitan PERWIRA adalah menjadi acuan akademis tentang pendidikan dan tata kelola kewirausahaan. Misi PERWIRA meliputi: - Memberi sumbangan kajian kewirausahaan dan pengelolaan usaha. - Mengembangkan ...