Open AccessAnalysis of Factors Affecting on Earnings Management with Corporate Governance as Moderate Variable
Author(s) -
Teguh Setiawan Imam Santoso,
Agoestina Mappadang
Publication year - 2022
Publication title -
asian journal of economics, business and accounting
Language(s) - English
Resource type - Journals
ISSN - 2456-639X
DOI - 10.9734/ajeba/2022/v22i130542
Subject(s) - earnings management , corporate governance , business , leverage (statistics) , stock exchange , profitability index , accounting , earnings , finance , machine learning , computer science
This study aims to find out whether the variables of profitability, leverage, company size, and corporate tax have a significant effect on profit management moderated by corporate governance variables on Manufacturing Companies Listed on the Indonesia Stock Exchange. From the results of hypothesis testing, it can be concluded that leverage has a positive and negative effect on earnings management, profitability has no and negative effect on earnings management, firm size has an insignificant and negative effect on earnings management, corporate tax has a significant and positive effect on earnings management, corporate governance weakens the interaction effect of leverage and profitability of earnings management in the sense of earnings management is decreasing. Corporate governance cannot moderate firm size and corporate tax on earnings management.