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Efek Moderasi Ukuran Perusahaan Terhadap Manajemen Laba Ditinjau Dari Arus Kas Bebas, Leverage Dan Kualitas Audit

Year: 2025

Type: article

Abstract: Earnings management is an action carried out by a manager by manipulating financial reports with the aim of benefiting himself (the manager) and the company's profits. This research aims to determine the effect of free cash flow, leverage and audit quality on earnings management, moderated by company size. The population in this research is 55 companies in the consumer goods industry sector listed on the IDX in 2019-2023. The sampling technique in this research was purposive sampling. The sample in this research was 15 companies. This research uses a multiple linear regression test data analysis method with the IBM SPSS Statistics 26 program. The results of this research indicate that leverage and audit quality have a positive and significant effect on earnings management. Meanwhile, free cash flow has no negative and significant effect on earnings management. Company size is able to strengthen free cash flow, leverage, and audit quality on earnings management.

Source: Perwira Journal of Economics & Business

DOI: 10.54199/pjeb.v5i2.541

Authors: Siti Amilah, Ina Mutmainah

Institution: Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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: W4413231683

FWCI:

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