Jurnal Akuntansi dan Keuangan
Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025

Pengaruh Free Cash Flow, Leverage, Konservatisme Akuntansi dan Kompensasi Eksekutif Terhadap Manajemen Laba

Nurmaya, Maya (Unknown)
Purnama, Dendi (Unknown)
Nurfatimah, Siti Nuke (Unknown)

Article Info

Publish Date
21 Mar 2025

Abstract

The purpose of this research to analyze and prove empirical facts and produce a model that can explain the influence of free cash flow, leverage, accounting conservatism and executive compensation on earnings management. The population in this research is 76 energy sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used purposive sampling technique, so that the final sample obtained was 44 companies or 220 observation data. The data analysis technique used is panel data regression analysis. The results showed that leverage and executive compensation have a positive and significant effect on earnings management, accounting conservatism has a negative and significant effect on earnings management, while free cash flow has a positive and insignificant effect on earnings management.

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Journal Info
Jurnal Akuntansi dan Keuangan
Website

Abbrev

jak

Publisher

Universitas Malikussaleh

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, ...