Jurnal Ilmiah Edunomika (JIE)
Vol. 9 No. 3 (2025): EDUNOMIKA

PENGARUH FREE CASH FLOW, EMPLOYEE DIFF, RISIKO LITIGASI DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA

Irna Putri Ningtyas (Unknown)
Fatchan Achyani (Unknown)

Article Info

Publish Date
12 Jul 2025

Abstract

This study analyzes the effect of free cash flow, employee diff, litigation risk and managerial ownership on earnings management in food and beverage sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sampling technique used in this study was purposive sampling, with a sample size of 22 companies that met the criteria as observation units. The analysis method used was multiple linear regression analysis, and all data had met the classical assumption test. The results showed that the free cash flow variable had an effect on earnings management. Meanwhile, employee diff, litigation risk and managerial ownership did not have an effect on earnings management. Keywords: free cash flow, employee diff, litigation risk, managerial ownership, earnings management

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Ilmiah Edunomika (JIE)
Website

Abbrev

jie

Publisher

STIE AAS Surakarta

Subject

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

Description

Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 2 (dua) kali setahun (Pebruari dan Agustus) oleh LPPM STIE AAS Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Pebruari 2017. Redaksi ...