Free Cash Flow, Size, and Earning Management
Marista Oktaviani, Mochamad Mochklas
Available Online 4 May 2020.
- 10.2991/assehr.k.200529.013How to use a DOI?
- free cash flow, size, earning management
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.
- © 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/).
Cite this article
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 -