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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) El-Iqtishady Studium: Jurnal Pengabdian Kepada Masyarakat Jurnal Karya Abdi Masyarakat Jurnal Pengabdian Pada Masyarakat International Journal of Management Research and Economics JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan Jurnal Bisinis Digital International Journal of Economics, Business and Innovation Research Jurnal Pengabdian Masyarakat
Widya Sari Wendry
Universitas Jambi
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The Effect of Free Cash Flow, Profitability, Firm Size, and Leverage on Earnings Management Saputri, Karlina; Sri Rahayu; Widya Sari Wendry
International Journal of Economics, Business and Innovation Research Vol. 5 No. 02 (2026): February - March, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i02.3061

Abstract

This study aims to determine and examine the effect of free cash flow, profitability, firm size, and leverage on earnings management. Differences in interests between management and external parties create opportunities for management to manipulate earnings, which is known as earnings management. This research employs a quantitative approach with a sampling technique using the purposive sampling method. The results of this study indicate that free cash flow, profitability, firm size, and leverage simultaneously affect earnings management. Partially, profitability has a significant effect on earnings management. Meanwhile, free cash flow, firm size, and leverage do not have a significant effect on earnings management.
Co-Authors Arfah Ary Dean Amri B, Sylvia Kartika Wulan Dean Amri, Ary DEWI FITRIANI Dewi Fitriani Dewi Fitriyani Dian mala Fithriani Aira Fithriani Aira, Dian Mala Fitrini Mansur FRIYANI, RITA Hilman Yusra Iskandar Sam Iskandar Sam Junia, Dinda Nelandi Lutfi Lutfi Lutfi Mahardika, Raditya Netty Herawaty Rahayu Rahayu Rahayu Rahayu Ratih Kusumastuti Sam, Iskandar Saputri, Karlina Sisilia Putri Ningsi Sri Rahayu SRI RAHAYU Suswita Roza Syukri Amri, Adi Ihsan Wiralestari, Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti