Earning management determinant in Indonesian manufacturing company

Listia, Listia, Kholilah, Kholilah ORCID: https://orcid.org/0000-0003-1828-9642 and Syariati, Dian (2022) Earning management determinant in Indonesian manufacturing company. Presented at 8th International Conference of Islamic Economics And Business (ICONIES 2022), 29 Sep 2022, UIN Maulana Malik Ibrahim Malang.

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Abstract

This study aims to provide empirical evidence regarding the effect of profitability, free cash flow, leverage, and company size on earning management in manufacturing companies. A discretionary revenue model measures earning management. This type of research is quantitative research. The population of this study is 181 manufacturing companies listed on the IDX in 2018-2021. The sampling technique uses a purposive sampling technique so that 72 samples are obtained. This study used multiple linear regression analysis to see the effect of profitability, free cash flow, leverage, and company size on earning management using SPSS 25 software. The results of hypothesis testing using the T-test prove that profitability, leverage, and company size have a positive effect on earning management. The free cash flow has a negative effect.

Item Type:	Conference (Paper)
Keywords:	company size; earning management; free cash flow; leverage; profitability
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Kholilah Kholilah
Date Deposited:	21 Oct 2022 08:19

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