Manajemen Laba, Kualitas Audit, Financial Distresss, Komite Audit, Dan Free Cash Flow
Abstract
This study aims to analyze the effect of Audit Quality, Financial Distresss, Audit Committee and Free Cash Flow, on Earnings Management in Infrastructure, Utilities and Transportation companies listed on the IDX for the 2016-2020 period. This type of research is quantitative research. The population in this study are infrastructure, utility and transportation sector companies listed on the IDX in 2016-2020 respectively. Sampling technique using Purposive Sampling technique . The sample consists of 12 companies from 75 infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange in 2016-2020. The data analysis method used is panel data regression analysis. Data analysis begins with descriptive statistical analysis, panel data regression model, model test, classical assumption test, and hypothesis testing. Based on the results of the study, it shows that Audit Quality , Financial Distresss , Audit Committee and Free Cash Flow simultaneously affect Earnings Management. The results of the study partially show that Audit Quality and Free Cash Flow have an effect on Earnings Management, while Financial Distresss and the audit committee have no effect on Earnings Management .
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