International Journal of Economics, Business and Innovation Research
Vol. 5 No. 02 (2026): February - March, International Journal of Economics, Business and Innovation

The Effect of Free Cash Flow, Profitability, Firm Size, and Leverage on Earnings Management

Saputri, Karlina (Unknown)
Sri Rahayu (Unknown)
Widya Sari Wendry (Unknown)

Article Info

Publish Date
14 Mar 2026

Abstract

This study aims to determine and examine the effect of free cash flow, profitability, firm size, and leverage on earnings management. Differences in interests between management and external parties create opportunities for management to manipulate earnings, which is known as earnings management. This research employs a quantitative approach with a sampling technique using the purposive sampling method. The results of this study indicate that free cash flow, profitability, firm size, and leverage simultaneously affect earnings management. Partially, profitability has a significant effect on earnings management. Meanwhile, free cash flow, firm size, and leverage do not have a significant effect on earnings management.

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Journal Info
International Journal of Economics, Business and Innovation Research
Website

Abbrev

IJEBIR

Publisher

CV. Cita Utilitas Utama

Subject

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

Description

International Journal of Economics, Business and Innovation Research (IJEBIR) is a high quality open access peer reviewed research journal. providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality ...