EFFECT OF PRUDENCE AND FREE CASH FLOW ON EARNING QUALITY
Abstract
ABSTRACTThis study aims to determine the effect of prudence and free cash flow on earnings quality in consumer non-cyclical manufacturing sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2016-2021. This type of research is associative quantitative research with a total sample of 13 companies. for 6 years so that a total of 78 observations were studied. The sampling technique used in this research is the purposive sampling method. The analysis technique used is panel data regression analysis. Data processing using Eviews version 9. The results of this study indicate that Based on the results of the T test it is known that (1) Prudence and Free Cash Flow on Earnings Quality, (2) Prudence has a significant effect on Earnings Quality, (3) Free Cash Flow has a significant effect on Earnings Quality.
Keywords: Prudence, Free Cash Flow, Earning Quality
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