SUMMARY
One of parameter used to measure management performance isearnings. Porter (1980) reffer by Hamid (2001), defines growing company asthose having high margin, earnings, and sales growth. Chang and Rhee(1990) and Adedeji (1998) state that company size affects profitabilitysignificanty. Big company will have ability to collect quict fund due to theireasy access to capital market, and therefore earn higher profitability. On theother side, higher leverage will provide more fund to gain opportunities forcompanies to invest the fund into productive assets which at the end willincrease profitability. This research is motivated by inconsistency results ofprevious researches on companies size and debt to equity ratio. Because ofthe inconsistency, this research incluse one moderating variable, namelyearnings growth