Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Earnings Management Dengan GCG Sebagai Pemoderasi

  • Siti Nurhaliza * Mail Universitas Sumatera Utara, Indonesia
  • Mhd Reza Irjaldi Hasibuan (Universitas Sumatera Utara, Indonesia
  • Parapat Gultom (Universitas Sumatera Utara, Indonesia
DOI: https://doi.org/10.47065/jamek.v5i1.1657
Keywords: Earnings Management; Profitability; Firm Size; Leverage; Good Corporate Governance

Abstract

This study aims to analyze the influence of profitability, firm size, and leverage on earnings management with Good Corporate Governance (GCG) as a moderating variable in manufacturing companies during 2020. Using purposive sampling method, this study analyzed 72 manufacturing companies listed on the Indonesia Stock Exchange. Earnings management was measured using Discretionary Accruals with Modified Jones Model, while GCG was proxied through the proportion of independent commissioners and institutional ownership. The results show that profitability and firm size have a significant positive effect on earnings management, while leverage has a significant negative effect. GCG effectively moderates the relationship between the three independent variables and earnings management, with the strongest moderating effect on the profitability-earnings management relationship. These findings indicate the importance of strengthening GCG mechanisms in mitigating earnings management practices, especially during the Covid-19 pandemic crisis.

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Published
2025-01-07
How to Cite
Siti Nurhaliza, Mhd Reza Irjaldi Hasibuan and Parapat Gultom (2025) “Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Earnings Management Dengan GCG Sebagai Pemoderasi”, Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK), 5(1), pp. 48-57. doi: 10.47065/jamek.v5i1.1657.
Issue
Vol 5 No 1 (2025): Edisi Januari 2025
Section
Articles

Copyright (c) 2025 Siti Nurhaliza, Mhd Reza Irjaldi Hasibuan, Parapat Gultom

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