THE EFFECT OF LEVERAGE, FREE CASH FLOW, AND FIRM SIZE ON EARNINGS MANAGEMENT

Yashinta Nur Azizah, Anggita Langgeng Wijaya, Rollis Ayu Ditasari

Abstract


This research was conducted to analyze the influence of leverage, free cash flow, and firm size on earnings management. The study applied a quantitative approach by utilizing secondary data derived from company financial reports. The population consisted of all property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with a total of 93 companies. Sampling was carried out using a purposive sampling method, which resulted in 250 research samples. The data were analyzed through multiple linear regression using SPSS version 25 as the analytical tool. The results showed that leverage had a significant positive effect on earnings management, free cash flow had a significant positive effect on earnings management, and firm size had a significant positive effect on earnings management.

Keywords: Leverage, Free Cash Flow, Firm Size, Earnings Management

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References


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