PENGARUH COMPANY LIFE CYCLE, LEVERAGE, DAN ALLOWANCE FOR DOUBTFUL ACCOUNTS TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

The purpose of this study is to prove how the influence of Company Life Cycle, Leverage, and Allowance for Doubtful Accounts impacts earnings management moderated by Good Corporate Governance. The population of this study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021 -2023. The sample in this study used a purposive sampling method with a sample
size of 90 companies. The data used comes from financial reports that can be downloaded via the website www.idx.co.id. hypothesis testing using panel data regression analysis. Data analysis using Eviews 20 software. The results of the study indicate that company age has no effect on earnings management and cannot be moderated by GCG. While sales growth has a negative effect on earnings management and can be moderated by GCG. And Leverage and Allowance for Doubtful Accounts affect earnings management and can be moderated by GCG. And simultaneously Company Life Cycle, Leverage, and Allowance for Doubtful
Accounts affect earnings management