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All Journal Jurnal Akuntansi Profesi Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) BERNAS: Jurnal Pengabdian Kepada Masyarakat Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Pengabdian Masyarakat Inovasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Liaison Academia and Society Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Sinaga, Annisa Nauli
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The Effect of Corporate Social Responsibility, Good Corporate Governance, Free Cash Flow, Leverage, and Profitability on Earnings Management in Industrial Sector Companies Listed on the Indonesia Stock Exchange Sinulingga, Wike Sabina; Saragih, Milka Arfina; Sinaga, Annisa Nauli; Ginting, Mitha Christina
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 03 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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Abstract

This study aims to analyze whether Corporate Social Responsibility, Good Corporate Governance, Free Cash Flow, Leverage, and Profitability have an influence on earnings management. This study was conducted on industrial companies listed on the Indonesia Stock Exchange for the 2022-2024 period, with a research population of ninety four (94) companies listed on the Indonesia Stock Exchange. The sampling technique used a purposive sampling technique, resulting in a sample of sixty one (61) companies. The data used were the financial reports of each sample company published on www.idx.co.id. The research method used was a descriptive method, classical assumption tests, and multiple linear regression analysis using the SPSS program. The results of the study indicate that partially, Free Cash Flow and Leverage have a significant effect on earnings management. Meanwhile, CSR, GCG, and Profitability have no significant effect on earnings management. This study is expected to serve as a reference for investors and further researchers in understanding the factors that influence earnings management.
Co-Authors Angel Angel Anggono, Anggono Ari Irawan Astuty, Fuji Azmi, Zul Dini, Siti Ginting, Mitha Christina Jhon Lismart Benget. P. Lilia, Wirda Nainggolan, Benny Rojeston Marnaek Nasution, Isna Asdiani Nasution, Siti Aisyah Natalia Natalia Nazmi, Hendra Novia Rahmawati Oktaviani Purba, Seighta Putri Pane, Yonson Pangaribuan, Roma Margareth Pasaribu, Wika Riama Rahayu Rahayu Rajagukguk, Ronald Hasudungan Riadi, Riadi Sansitika, Desy Ria Saputra, Ahmad Saragih, Milka Arfina Sari, Ike Rukmana Shadrina, Siti Mazaya Shelviana, Shelviana Simatupang, Natasha Anggreni Sinulingga, Wike Sabina Siregar, Melinda Suryadi, Nanda Syah Putri, Tantri Octora Dwi Tarwiyah, Tarwiyah Teng, Sauh Hwee Tina Novianti Sitanggang Wijaya, Jefina