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p-Index From 2020 - 2025
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All Journal Journal Of Management Science (JMAS)
Wulandari, Riska Tri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The influence of leverage, company size, audit committee, free cash flow, and managerial ownership on earnings management Wulandari, Riska Tri; Kusumawati, Eny
Junal Ilmu Manajemen Vol 7 No 3 (2024): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v7i3.535

Abstract

This research analyzes the influence of leverage, firm size, audit committee, free cash flow, and managerial ownership on earnings management, which is the objective of this study. The sample selection method uses purposive sampling techniques on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The sample consists of 130 companies with a total of 390 data points. The data analysis technique used is multiple linear regression with SPSS version 25. The results of the study provide empirical evidence that firm size and managerial ownership affect earnings management, while leverage, audit committee, and free cash flow do not affect earnings management.
Co-Authors Eny Kusumawati