Free Cash Flow, Size, and Earning Management

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jan 2020Publisher:Atlantis PressJournal:Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019)

Authors: Mochamad Mochklas; Marista Oktaviani;

doi: 10.2991/assehr.k.200529.013

Free Cash Flow, Size, and Earning Management

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Abstract

The purpose of this study is to determine the effect of free cash flow and firm size on earnings management in banking companies on the IDX. Research period 2016-2017, secondary data in the form of annual financial reports, with a sample of 30 banking companies. The results of the FCF study have a positive influence on earnings management, Size has a negative influence on earnings management, Size cannot mediate free cash flow on Earnings Management, and free cash flow cannot moderate Size on earnings management.

Related Organizations

Universitas Muhammadiyah Surabaya
Indonesia
Faculty of Economics and Business
Indonesia

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