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Ade Ghofir

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Open access Sep 2026

The Influence of Sales Growth and Earnings Management on Financial Performance: The Role of Firm Size Moderation

This study analyzes the influence of sales growth and earnings management on financial performance and examines whether firm size moderates the relationship in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the period 2021–2024. Financial performance is proxied by Return on Assets (ROA),...

Sulis Hardiyanti Afifah, Ade Ghofir, Moch Rizal · 0 citations

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