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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Diana Awaliyah
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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FREE CASH FLOW, AUDIT QUALITY, AND EARNINGS MANAGEMENT: MODERATING EFFECT OF AUDIT COMMITTEE EXPERTISE Diana Awaliyah; Mohamad Zulman Hakim
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.750

Abstract

The purpose of this study was to determine the effect of Free Cash Flow, Audit Opinion, and Audit Quality on Earnings Management, with Audit Committee Expertise as a Moderating Variable, in the food and beverage sector listed on the Indonesia Stock Exchange for the 2020-2024 period. The data analysis method used was panel data regression analysis using the data processing program eViews 12. The research sample consisted of 31 companies. Sampling was conducted using a purposive sampling technique. The results showed that: 1) Free cash flow has a negative effect on earnings management; 2) Audit opinion has no effect on earnings management; 3) Audit quality has no effect on earnings management; 4) Audit committee expertise strengthens the effect of free cash flow on earnings management; 5) Audit committee expertise weakens the effect of audit opinion; 6) Audit committee expertise weakens the effect of audit quality on earnings management.
Co-Authors Mohamad Zulman Hakim