THE INFLUENCE OF SALES GROWTH, BOARD GENDER DIVERSITY, AND EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE

Abstract

Financial performance is an illustration of how management manages the Company well. The level of fluctuation that occurs in financial performance can be influenced by several factors, both external and internal factors of the company, therefore the research conducted aims to analyze and determine the relationship between sales growth, board gender diversity, earnings management on financial performance in 41 State-Owned Enterprises (BUMN) companies for the time period 2018 to 2022 which are used as the research population. To determine the research sample, this study used purposive sampling technique with several predetermined criteria so that the research data became 125 data. Research using a quantitative approach using e-views 13 software to manage data. After testing, the results showed that partially sales growth, and board gender diversity affect financial performance. However, the earnings management variable has no effect on financial performance. Simultaneously, the variables of sales growth, board gender diversity, and earnings management have an influence on financial performance.