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This Author published in this journals
All Journal Jurnal Ilmiah Raflesia Akuntansi
Indri Azwari
Politeknik Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Kepemilikan Manajerial, Free Cash Flow, Profitabilitas Dan Leverage Terhadap Manajemen Laba Indri Azwari; Eka Rosalina
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1437

Abstract

This study aims to analyze the influence of managerial ownership, free cash flow, profitability, and leverage on earnings management in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research is a quantitative study. The sampling method used is purposive sampling. Data collection was conducted using secondary data, specifically from the financial statements of property and real estate companies listed on the IDX for the years 2021–2024. The sample consisted of 29 companies with a total of 116 observations. The data analysis method employed is multiple linear regression for panel data using STATA version 17. The results show that, partially, free cash flow and leverage have an influence on earnings management, while managerial ownership and profitability do not. Simultaneously, managerial ownership, free cash flow, profitability, and leverage influence earnings management.
Co-Authors Eka Rosalina