Effects of Asset Growth, Profitability, Leverage, and Accounts Receivable Growth on Earnings Management

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R. Wedi Rusmawan Kusumah, Yuyun Kurniawati, Nenden Triastita Andriani


Asset growth, profitability, leverage, and accounts receivable growth are thought to affect company's earnings management. The research method used in this research is explanatory method. The population of this study consists of 187 companies in the manufacturing sector listed on the Indonesia Stock Exchange during the 2017-2019 period. The sampling technique used in this research is nonprobability sampling technique with purposive sampling method, resulting in sample size of 105 companies. The analytical method used in this research is panel data regression analysis with a significance level of 5%. Data analysis uses E-views 10 program. The results showed that profitability and accounts receivable growth had an effect on earnings management, while asset and leverage growth had no effect on earnings management.

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