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PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA RIIL Go, Feibi; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28716

Abstract

The purpose of this study is to empirically examine the influence of leverage, sales growth, free cash flow, and profitability, towards real earnings management. The population in this research is all the companies in the manufacturing companies listed in Indonesia Stock Exchange from period 2018 to 2020. This research use the sampling data of 64 firms. The sampling is using purposive sampling method. This research used econometric views (EViews) version 12 software to process the data. The result of research shows that leverage have positive significant influence towards real earnings management. Sales growth, free cash flow, and profitability have no significant influence towards real earnings management.