The Effect of Leverage, Earning Power, and Sales Growth on Earnings Management Moderated by Corporate Governance

DOI

10.2991/aebmr.k.220501.057How to use a DOI?

Keywords

earning management; financial factors; corporate governance

Abstract

This study aims to investigate analytically impact financial factors which are leverage, earning power, and sales growth affect earning management with corporate governance as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX), specifically in food and beverage sub-sector from 2017 to 2019. This study uses 20 companies as sample that was selected using the purposive sampling method. This study uses multiple regression as analysis method which processed by Eviews 10.0. This research found that leverage does not affect earnings management significantly, while earning power positively and significantly affects earnings management. On the other hand, sales growth negatively and significantly affects earnings management. The corporate governance in this study does not moderate the impact of financial factor to earning management.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Herlin Tundjung Setijaningsih
AU  - Merisa Merisa
PY  - 2022
DA  - 2022/05/11
TI  - The Effect of Leverage, Earning Power, and Sales Growth on Earnings Management Moderated by Corporate Governance
BT  - Proceedings of the tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021)
PB  - Atlantis Press
SP  - 379
EP  - 386
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220501.057
DO  - 10.2991/aebmr.k.220501.057
ID  - Setijaningsih2022
ER  -