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Jurusan Teknik Kimia, Fakultas Teknologi Industri Universitas Katolik Parahyangan
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Journal : Owner : Riset dan Jurnal Akuntansi

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The Pengaruh Profitabilitas, Free Cash Flow dan Leverage Terhadap Manajemen Laba dengan Tata Kelola Perusahaan sebagai Variabel Moderasi Pricillia, Fanny; Trisnawati, Estralita; Verawati, Verawati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2605

Abstract

The COVID-19 pandemic is a challenge for the Indonesian economy, including companies in the cyclical and non-cyclical sectors which are experiencing a decline in production and income which has an impact on share prices and investor confidence. Therefore, to attract the attention of investors, management often tries to maximize profits through earnings management in financial reports. This is done with the aim of enabling the company to increase or decrease profits according to management's needs and desires, so that the company's financial reports look good in the eyes of interested parties. Several factors that can influence earnings management are profitability, free cash flow and leverage. This research aims to obtain empirical evidence regarding the influence of profitability, free cash flow and leverage on earnings management with corporate governance as a moderating variable in cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange. The population used in this research was 50 cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sample size was determined using a purposive sampling technique. This research is a quantitative research that uses Eviews version 13 software to process data. The results of this research indicate that profitability has no effect on earnings management. Free cash flow and leverage have a positive effect on earnings management. Corporate governance as a moderating variable is unable to moderate the influence of profitability on earnings management. Corporate governance as a moderating variable strengthens the influence of free cash flow and leverage on earnings management.
Co-Authors Abbas, Fhaisal Fernanda Abidin, Urwatil Wusqa Ade Salahudin Permadi Ady Purwoto Agung Nur Cahyanta, Agung Nur Ahmad Yani T Almahdy A Andriana Anela Putri, Suci Apriani, Nining Baso Amri Borut, Mohamad Caroline, Shinta Cheng Jinkuan, Cheng Jinkuan Comalasari, Enny Desprayoga, Desprayoga Dian Nugraha Didi Susianto Didin Erma Indahyani Dito Anurogo, Dito Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari Dwi Rahmawati, Agustini Liviana Ekawati, Nur Elfionita, Yolla Sarni Elmiati Elmiati Elvira Junita Estralita Trisnawati Fahlevie, Rinaldi Agusta Felicia, Elsa Fera, Okta Fitriani, Helda Fitriani, Helda Florencia, Silviana Gunawan, Awal Hafid, Istiqamah Haiqal, Andi Fikri Happy Fitria, Happy Harapan, Edi Hartono Hartono Haryadi - Haulussy, Rais Rahman Herni Kurniawati Ibni Hadjar Ilham Ilham Ilham Ilham Indra Perdana Irnawati Irnawati Irwandi Irwandi Isnovian, Isnovian istiqomah istiqomah Izzata Barid jannah, nurmiftahul Jap, Yustina Peniyanti Jinkuan, Cheng Jonathan, Stevanus Kadir, Erni Kornela, Andhini Kune, Syarifuddin Liliandriani, Andi Lukman, Hendro Lukmanulhakim ., Lukmanulhakim M. Fatchurahman Mareta Akhriansyah Masita, Syarifah Metio Alberto MS, Nur Hidayah Muh Risal MUHAMMAD HERMAN Muhammad Naufal Hakim Mustaruddin Mustika, Uray Ndaru Ni'mah, Nurun Novita Nining Anggraini Nurhaedah Nurhaedah Nuriza Agustina Nurlina Nurlina Oei, Edy Pannyiwi, Rahmat Pratama, Muhammad Anzar Pricillia, Fanny Prima Putra, Deddi Priscilla, Priscilla Putri Irianti Sintaman Putri, Anggraini Raden Surahmat Ratih Sari Wardani Reni Astika, Reni Ria Afrianti Rieuwpassa, Sarmalina Romy Wahyuni Ruaida Ruaida Rusi Sahiruddin Sahiruddin Sahuddin, Muhammad sahuddin, Muhammad Sahuddin Shinta, Dewi Yudiana Sisca Naftali Siti Arnisyah Siti Juhairiah Suat, Hatty Suat, Rahmawati Subaida, Ida Sugiarto, Claudia Suharman, Muh Yahya Sulaimawan, Deddy Sulyanto, Pranandang Suryani Musi Syahra, Ulfa Syaiful Bachri Tri Dhevi Afiani Nggego Ummainyah, Ummainyah Verawati, Aunurrahman Widyastuti Widyastuti Wirnelis Syarif Yuli Syafitri, Yuli Yulis Jamiah Zaunit, Muthia Miranda Ziaurrahman, Muhammad