The Effect Of Good Corporate Governance (Gcg), Profitability And Leverage On Earnings Management In Mining Companies

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Earnings management is influenced by profitability, leverage, and corporate governance factors.
Profitability, measured by return on assets, has a significant positive effect on profit management.
Leverage, indicated by the debt to asset ratio, negatively and significantly affects earnings management outcomes.
Good corporate governance shows a positive but insignificant effect on earnings management practices.

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Causality research analyzing GCG, profitability, and leverage impacts on earnings management in firms.

Citradika et al. (2025) studied this question.

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