Earnings management still become a phenomenon both in Indonesia and abroad. Many cases of earnings management practices have occurred and the company's amount of leverage is one of the drivers of earnings management practices. This research aims to examine and describe the relationship between various debt policy, profitability, and company size on earning management moderated by firm age. The selected samples were 102 companies listed on the Indonesia Stock Exchange (IDX) in 2010-2018. The independent variables in this study include DER, bank debt, short-term debt and long-term debt, age, and company size. Earnings management as the dependent variable in this study uses the Modified Jones Model. The results of the regression equation analysis show that all debt policy proxies consistently have a negative and significant effect on earnings management. Furthermore, the company's experience as a proxy for firm age strengthens the relationship between debt policy and earnings management practices. More interestingly, specifically among the three debt policies, bank debt is the policy that is most able to represent the influence on earnings management practices. This indicates that the most effective monitoring of earnings management practices comes from banking institutions. Overall, the profit information shown in financial statements is the product of earnings management, so the level of quality of financial reports is deserving of close inspection and prudence when making decisions based simply on profit information.

PT Alhamdulillah Berkah Barokah is a distributor of LPG gas that was established with a background of social concern for the community and also for children who want to receive free education through a family-owned foundation. Determining the right source and use of working capital is necessary in order to achieve company success in the short or long term. Working capital is defined as the capital used to finance the company's daily operations, especially those with a short term. The focus of this research is to find out how PT Alhamdulillah Berkah Barokah obtains and uses its working capital. Working capital at PT Alhamdulillah Berkah Barokah has the overall meaning of the funds and also the intention at the beginning that was used to set up to meet the operational needs of the company. Sources of working capital are obtained from internal companies and are used for business operational purposes. The components of working capital consist of cash, accounts receivable, and income. This research combines a case study approach with a descriptive qualitative methodology. The results of the study show that the management of sources and use of PT Alhamdulilah Berkah Barokah's working capital is not affected by the presence of covid-19 in 2020 to 2021. PT Alhamdulillah Berkah Barokah can still successfully carry out its business operations and consistently obtain profits that are used as additional working capital and also used for social activities during the Covid-19 pandemic

The purpose of this study is to determine the effect of board of directors and commissioner diversitieson leverage ratio. The study population includes all manufacturing companies listed on Indonesia StockExchange in the period of 2013. Samples were taken from 63 manufacturing companies listed on IndonesiaStock Exchange in the period of 2013 with a purposive sampling technique. The analysis technique used wasmultiple linear regressions. The results of this study show that the board of directors and commissioners donot significantly influence the leverage ratio.