Journal Of Management Science (JMAS)
Vol 7 No 3 (2024): July: Management Science and Field

The influence of leverage, company size, audit committee, free cash flow, and managerial ownership on earnings management

Wulandari, Riska Tri (Unknown)
Kusumawati, Eny (Unknown)

Article Info

Publish Date
30 Jul 2024

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.

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Journal Info
Journal Of Management Science (JMAS)
Website

Abbrev

JMAS

Publisher

Institute of Computer Science

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu Manajemen (JMAS) menawarkan analisis yang luas dan luas dari semua permukaan manajemen dan sains. Diterbitkan empat kali per tahun, ini memberikan penekanan pada kemahiran universal dalam metode vital, teknik, dan bidang penelitian. menyajikan kesempatan bagi pembaca untuk berbagi saling ...