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

  • Tresya Febrinasari Naue Indonesia International Institute for Life Sciences, Jl. Pulomas Barat No.Kav. 88, RT.4/RW.9, Kayu Putih, Kec. Pulo Gadung, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13210
  • Yessi Anastasia Sekolah Tinggi Ilmu Ekonomi Indonesia (STIE Jakarta) Jl. Kayu Jati Raya No. 11A, Rawamangun Jakarta Timur 13220
  • Fariz Hutama Putra Harjanto Indonesia International Institute for Life Sciences, Jl. Pulomas Barat No.Kav. 88, RT.4/RW.9, Kayu Putih, Kec. Pulo Gadung, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13210
  • Nelli Novyarni Sekolah Tinggi Ilmu Ekonomi Indonesia (STIE Jakarta) Jl. Kayu Jati Raya No. 11A, Rawamangun Jakarta Timur 13220
DOI: https://doi.org/10.21632/perwira.6.1.1-18
Keywords: Earnings management Sales growth Profitability Leverage Coal mining companies

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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Published
2023-06-28
How to Cite
Naue, T., Anastasia, Y., Harjanto, F., & Novyarni, N. (2023). The Effect of Sales Growth, Profitability, and Leverage on Earnings Management. PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia, 6(1), 1-18. https://doi.org/10.21632/perwira.6.1.1-18
Issue
Vol 6 No 1 (2023): PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia
Section
Articles

Copyright (c) 2023 Tresya Febrinasari Naue, Yessi Anastasia, Fariz Hutama Putra Harjanto, Nelli Novyarni

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