THE EFFECT OF LEVERAGE AND SALES GROWTH ON EARNING MANAGEMENT

Authors

  • Acep Edison
  • Ashari Purwo Adi Nugroho

Abstract

his study aims to determine the relationship between the effect of proxied leverage with Debt to
Equity Ratio (DER), Sales Growth (SG) on Earnings Management (EM). The research method uses
explanatory. The research population was 20 BUMN companies listed on the Indonesia Stock
Exchange in 2015-2018. The sampling technique used was purposive sampling technique based on
the sampling criteria of 8 companies with 32 annual observations of financial statement observations.
The analysis using panel data regression was processed by the Eviews 10. The results show that DER
and SG have a significant effect on EM. The suitability of theoretical and empirical models shows a
fairly strong model

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Published

2020-12-25

How to Cite

Acep Edison, & Ashari Purwo Adi Nugroho. (2020). THE EFFECT OF LEVERAGE AND SALES GROWTH ON EARNING MANAGEMENT. PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(4), 3442- 3454. Retrieved from https://www.archives.palarch.nl/index.php/jae/article/view/4161