PENGARUH FREE CASH FLOW ,UKURA PERUSAHAAN ,RETURN ON ASSET,DAN NET PROFIT MARGIN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2018

Abstract

Broadly speaking, the purpose of this study is to determine whether the effect of free cash flow, company size, return on assets, and net profit margins on earnings management in manufacturing companies listed on the Indonesia Stock Exchange period (2014-2018). The data used in this study are secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The population of this research is 159 listed companies in the Indonesia Stock Exchange from 2014-2018. The total sample of these companies is 33 companies that are determined based on the purposive sampling method so that the number of observations in this study is 165 observations for 5 years (2014-2018). This study uses multiple regression methods to examine the effect of free cash flow, company size, return on assets, and net profit margins on earnings management. Results. This study also shows that the free cash flow and net profit margin variables have a significant effect on earnings management. Firm size variables and return on assets have no effect on earnings management. This study also shows that free cash flow, company size, return on assets, and net profit margin together (simultaneously) have a significant effect on earnings management.