REZKA HADI PRAYOGA; ALAN JULIAN DUTA; NURHANA DHEA PARLINA. Earnings Management: The Impact of Cost of Goods Sold Increase on Gross Profit Decline (A Study on Waskita Karya (Persero) Tbk for the Period 2015-2023): Pengaruh Kenaikan Harga Pokok Penjualan Terhadap Penurunan Laba Kotor. International Journal Of Humanities Education and Social Sciences (IJHESS) , [S. l.], v. 5, n. 1, 2025. DOI: 10.55227/ijhess.v5i1.1821. Disponível em: https://ijhess.com/index.php/ijhess/article/view/1821. Acesso em: 2 may. 2026.