Free Cash Flow, Size, and Earning Management

DOI

10.2991/assehr.k.200529.013How to use a DOI?

Keywords

free cash flow, size, earning management

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.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Marista Oktaviani
AU  - Mochamad Mochklas
PY  - 2020
DA  - 2020/05/04
TI  - Free Cash Flow, Size, and Earning Management
BT  - Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019)
PB  - Atlantis Press
SP  - 62
EP  - 65
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200529.013
DO  - 10.2991/assehr.k.200529.013
ID  - Oktaviani2020
ER  -