The Size Of The Company Is Moderating Earning Aggresiveness And Return On Asset On The Leverage

Malau, Melinda (2020) The Size Of The Company Is Moderating Earning Aggresiveness And Return On Asset On The Leverage. Jurnal Akuntansi Berkelanjutan Indonesia, 3 (3). pp. 283-292. ISSN 2615 7896

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Abstract

This study aims to examine and analyze whether earning aggresivenessaffects the leverage, return on asset affects the leverage, the size of the company can moderate the effect ofearning aggresivenesson the leverage, the size of the company can moderatereturn on asset on the leverage. The sample used in this study is 500 observational data using data from manufacturing companies for the period 2014-2018. The first model is without moderation variable, while the second model iswith moderating variable. The results of the first model and second model show that earning aggressiveness has a significant positive effect on the leverage. Return on asset has a significant negative effect on the leverage. Size strengthens the effect of earnings aggressiveness on the leverage.Size strengthens the effect of return on asset on the leverage.In making investment decisions, investors must evaluate the quality of earnings reporting. Keywords: leverage; earning aggresiveness; return on asset; size.

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