Oktaviani, Marista and Mochklas, Mochamad (2020) Free Cash Flow, Size, and Earning Management. Advances in Social Science, Education and Humanities Research, 436. pp. 62-65. ISSN 2352-5398
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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.
Item Type: | Article |
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Uncontrolled Keywords: | free cash flow, size, earning management |
Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
Divisions: | Prosiding > Fakultas Ekonomi dan Bisnis |
Depositing User: | MOCHAMAD MOCHKLAS MOCHKLAS |
Date Deposited: | 13 Oct 2021 09:33 |
Last Modified: | 13 Oct 2021 09:33 |
URI: | http://repository.um-surabaya.ac.id/id/eprint/5570 |
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