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Journal : Jurnal Ilmu Manajemen (JIM)

Good Corporate Governance, Free Cash Flow, dan Leverage terhadap Earning Management dengan Kualitas Audit sebagai Variabel Moderasi Rico Nur Ilham; Debi Eka Putri; Irada Sinta; Liper Siregar; Saprudin Saprudin
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.907 KB) | DOI: 10.26740/jim.v10n4.p1144-1159

Abstract

This study examines the effect of good corporate governance, free cash flow, and leverage on earnings management with audit quality as a moderating variable in mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. This study used secondary data from financial statements of mining companies on the Indonesia Stock Exchange accessed at www.idx.co.id. The data analysis method used was multiple linear regression methods with the help of Eviews. The results show that good corporate governance, free cash flow, and audit quality have an insignificant effect on earnings management, and leverage significantly adversely affects earnings management. The results also show that audit quality is a variable that can moderate the relationship between good corporate governance and earnings management but cannot moderate the relationship between free cash flow and earning management and leverage with earnings management. Companies must continue to manage the company well in order to achieve company goals
Co-Authors AA Sudharmawan, AA Ade Ratna Dewi Adelina, Dian Adhiana, Adhiana Adnan Adnan Ahmad, Shabir Ainiya , Nazri Akhyar, Chairil Alfaris, Muhammad Amlys Syahputra Silalahi Amru Usman Andriani, Rika Anissa, Farah Annisa Karim Sinaga Arliansyah Arliansyah, Arliansyah Armanu Thoyib Armanu Thoyib Arnas, Eva Asmaul Husna Asrol Fajri Aulia Ramadhan, Hafidz Aulia, Nurul Authar ND, Muhammad Ayu Anora Ayu, Sari Chairil Akhyar Chalirafi, Chalirafi Cut Afra Humaira Cut Rozana Sari Cut Zira Maulida Damayanti, Ori Dara Latifa Debi Eka Putri Delvia Andriani Dhea Fidela , Cut Dhuhratulliza, Dhuhratulliza Dina Salsabila Dwi Yuzaria Dwiyani, Uci ekamaida, ekamaida EM Yusuf Iis F, Fadli Fadli Fadli Fadli Fajiral, Raihan Fakhirah Balqis, Rasykah Falahuddin fayza, Adinda Feinberg, Bob Frengki Putra Ramansyah Fuadi Fuadi Fuadi Gina Silmi Hafni Zahara Haikal, M. Hamdiah Hamdiah Hamdiah Harley Agustian Hasan, Nadila Hasnah Hasnah Haway , Fitra Heikal, Mohd. Hekdi Theresia Pintubatu Herlina Herlina Iklima , Rina Ikram Intan Aulia Sari Irhamah isfenti sadalia Isfenti Sadalia Isfenti Sadalia Izza, Nurul Jamilah Jamilah Jariah Abu Bakar Juanda, Reza Juliana Juliana Jumadiah Juni Ahyar Kembaren, Emmia Tambarta Khaidir Khaidir, Khaidir Khairani Husna , Fadhila Khairani, Aulia Febri Khairisma Kumala Sari, Dewi Latiful Rahmi Laxmi Jamatia , Purna Lika Andira BR Pinem Likdanawati Liper Siregar Lusi Afriliana M, Mawardati M. Subhan M.Subhan Mangasi Sinurat Mangasi Sinurat Marzuki Marzuki Mawardati Mawardati Merlita, Lala Millisa, Cut Mirna Mohd. Heikal Muammar Khadafi Muammar Khaddafi Muhammad Furqan, Muhammad Muhammad Multazam Mursidah Muttaqien Nadira , Rizki Nadya Jasmine Nailul Ulfah Nasution, Wahyu Isnanda Nisrul Irawati Nofianti, Nofianti Nur Faliza Nurhasanah Nurhasanah Nurjanah, Fadilah NURUL HAYATI nuryana nuryana, nuryana Nurzarina, Maudi O. Brusa, Jorgeo Pradana, Suji Puji Suryani, Suci Puspitaningrum, Rani Putri Pratiwi Quswarnika, Quswarnika Rahmadani, Zuhra Rahmaniar Rahmaniar, Rahmaniar Rahmi, Utia Rais, Rany Gesta Putri Ramansyah, Frengki Putra Rauzi Ramazalena Reza Juanda Riani Riani Riani Riani Riani, Riani Rico Nur Ilham Ridani Ridani Rifaldy Rizky, Muhammad Riska Fazira Riska Yanti Rista Sihombing Rizkina, Fathi Roni Kurniawan Rosmaniar Rosmaniar Rosmaniar, Rosmaniar Rusydi Abubakar S. Sugiharto Safitri , Sekar Safriana Safriana Safriati Safriati salsabilla, Cut Sandi, Heri Saprudin Saprudin Sari Yulis Terfiadi Sarman Sinaga Setia Budi Setia Budi Sinurat, Mangasi Siregar, Deva Septiana Siti Munawiroh Sri Hayu Kartika Subhan Subhan Suci Puji Suryani Suryadi Suryadi Suryadi Suryadi Sutriani Syahputri, Lidia T. Edyansyah, T. Edyansyah Tanjung, Ade Firmansyah Tarmizi Abbas Tripure Maas, Linda Ulfa Yulinazira Ulfia Ulvia Fadilah Utami Aditya Wahyuddin Wahyuddin Wahyuddin Wahyuddin Wahyuni , Yuyun Widodo Endi Prasetia Widya Ramadhani Wooton, Ian YANITA YANITA, YANITA Yulius Dharma Yusnidar Yusril Ramadhan Sembiring Yusuf Iis, Em Zahrul Fuadi, Muhammad Zulfa Riza Zuriaini Zuriani Zysman, John