The effect of profitability, debt policy, company size, and free cash flow on earnings management
Abstract
This study aims to explain the effect of Profitability, Debt Policy, Company size, Free cash flow on earnings management, Studies on Non-Cyclicals Main Consumer Sector companies listed on the Indonesia Stock Exchange in 2017 – 2021. The population taken for this research is registered companies on the Indonesia Stock Exchange (IDX) in 2017-2021. The research sample is the Main Consumer Non Cyclicals company, a company that produces goods and services which is considered a company with stable gro wth because its products are always in demand and needed by consumers. The analysis uses E-views version 12. Based on the calculation results, it can be seen from the coefficient of determination R obtained is 12%, this means that the variables Profitability, Debt Policy, Company size, Free cash flow have a simultaneous effect on earnings management. For 88% influenced by other factors.
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