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Pengaruh Financial Distress, Free Cash Flow, dan Earning Power terhadap Manajemen Laba

Year: 2024

Type: article

Abstract: This study aims to analyze the effect of financial distress, free cash flow, and earning power on earnings management. The sample of this study was 17 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Data were taken from the company's financial statements using the purposive sampling method. The type of hypothesis testing used was the T-test (partial) with multiple linear regression analysis. The results showed that financial distress had a positive effect on earnings management, free cash flow had a negative effect on earnings management, while earning power had no effect on earnings management.

Source: Jurnal Riset Ekonomi dan Akuntansi

DOI: 10.54066/jrea-itb.v2i3.2425

Authors: Ulvi Zuhrotul Faukha, Suwarno Suwarno

Institution: Universitas Muhammadiyah Gresik

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: hybrid

OpenAlex ID: W4402562267

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