<![CDATA[This study aims to provide empirical evidence regarding the effect of tax avoidance, free cash flow, and sales growth on earnings management practices in Consumer Non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Employing a quantitative approach and associative method, this research utilizes secondary data derived from corporate financial statements. The sampling technique was conducted using purposive sampling, and the collected data were analyzed through panel data regression utilizing EViews 12 software. Based on the model selection process, the Common Effect Model was identified as the most suitable specification, followed by classic assumption tests and hypothesis testing. The empirical results demonstrate that partially, tax avoidance decisions and sales growth dynamics do not exert a significant impact on earnings management probability. Conversely, the availability of free cash flow is proven to have a positive and significant effect on earnings management escalation. Overall, this research confirms that cash flow surpluses trigger agency conflicts.]]>
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