<![CDATA[This study aims to (1) Test and analyze the influence ofCsR, CR, NPM, ROA, DER, DAR, Institutional Ownership and IndependentBoard ofCommissioners partially on Earnings Management at Consumer Goods.(2)to find outwhetherFree Cash Flowcanmoderate the effect of financial performance(CsR, CR, NPM, ROA, DER, DAR) and Good Corporate Governance (Institutional Ownership and IndependentBoard of Commissioners) toEarnings Management in Consumer Goods.The company is listed on the Indonesia Stock Exchange in 2013-2016 as many as 37 companies.The method of the sample was conducted by the survey that has complete data during the observation period.From the observations, companies can be used as a sample of 32 companies.The source of data comes from the official website of the Indonesia Stock Exchange that is www.idx.co.id.Analyticalmethods used aremultiple linearregression analysis and residual tests.The results of this study indicate that (1)Partially indicating that:(a)Variables ofCR, DER, DAR and institutional ownershiphave nosignificanteffect on Earnings Management in Consumer Goods company.(b)VariableCsR, ROA andindependent board of commissioners have a positive and significant influence on Earnings Management in Consumer Goodscompany.(c) VariableNPM has a negative and significant effect on Earnings Management in Consumer Goods company.(2) Free Cash Flow not moderate the effect of financial performance(CsR, CR, NPM, ROA, DER, DAR) and Good Corporate Governance (Institutional Ownership and IndependentBoard of Commissioners) toEarnings Management in Consumer Goods.]]>
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