Free Cash Flow, Size, and Earning Management

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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Official URL: https://www.atlantis-press.com/proceedings/bis-hes...

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
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:	https://repository.um-surabaya.ac.id/id/eprint/5570

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