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Journal : IIJSE

PENGARUH FREE CASH FLOW, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN DEWAN TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indonesia Periode 2020-2024) Cut Syahidathain Meutia Az Zahra; Wiwin Aminah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8780

Abstract

This study aims to analyze the effect of free cash flow, institutional ownership, and board size on earnings management in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Earnings management is measured using the Modified Jones Model as a proxy for discretionary accruals. This research employs a quantitative method with purposive sampling and multiple linear regression analysis as the analytical tool. The results are expected to show that free cash flow, institutional ownership, and board size significantly affect earnings management both partially and simultaneously. These findings contribute to the academic literature and stakeholders in improving corporate governance quality in the financial sector.
Co-Authors Akbar, Lily M Al Ayyubi, Muhammad Wafaa Alexander Purba Ali Riza Fahlevi Anggraeni, Dhea Adelia Anni Muthmainnah Amaliyah Annisa Nurbaiti Arafat, Enid Ayu Nadhirah Arfista, Fajra Audia Putri, Stefany Aulia Nanda Aulia, Adhelia Zaskia Brady Rikumahu Cahyaningsih Cahyaningsih Chairani, Anisa Juli Cut Syahidathain Meutia Az Zahra Dembi Tri Al-Fikri Deyla Sayidha Zalfadiva Dhian Wahyuni Dillak, Vaya Juliana Dimas Farid Satria Nugraha Dini Wahjoe Hapsari Djusnimar Zultilisna Dwi Urip Wardoyo Fatimah Kurniawati Putri Fiarniah, Dini Firjatulloh, Farhan Gede Teguh Laksana Gita Wahyuningsih Putri Guniarti, Khaerunisa Hebryan Johannes Greck Sbastian Siagian Hermawati Nurciptaning Arum Hilda Salman Said Imanuddin Hasbi Ismaya Adriyanti Jinan, Edindra Najla Kartika Khairunisa Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Lukman Abdurrahman Miftah Kamal Nuriyanto Moch Arif Bijaksana Mohamad Rafki Nazar Muhammad Wafaa Al Ayyubi Nazah, Mohammad Angga Saefun Nazar, Muhammad Rafki Nugraha, Dionisius Agung Tyasta Nurul Aiman Fiqararimmakin Nurul Aiman Fiqararimmakin Nurul Rachma Fadhyla Octari Dinata, Ruri Octavianty, Riza Permata Paramita, Nadia Nur Prawira, Sukma Adhitia Qodrio, Anjelina Radhiyya, Zidny Robbie Rahmi, Indah Aliza Rayhan Dhirayoga, Khansa Riko Hendrawan Ruri Octari Dinata S, Ebenezer Shofa Irawan, Mutiara Alya Sita Deliyana Firmialy Sitanggang, Grace Putri P P SRI RAHAYU Suryani, Aurelia Putri Syawal, Achmad Nur Tri Utami Lestari Villariza Septizilvia Wulandari, Ida Ayu Iswari Wulandari, Shintya