Pengaruh Kepemilikan Keluarga, Ukuran Perusahaan, Leverage, dan Free Cash Flow terhadap Manajemen Laba

Abstract

This study aims to determine the effect of family ownership, firm size, leverage, and free cash flow on earnings management. This type of research is causal associative research with quantitative research methods. Population data uses consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2019-2024. The sampling method used is the purposive sampling method with criteria of 18 companies with 90 observations. The data analysis technique used is multiple linear regression. The results of the study revealed that family ownership has a negative effect on earnings management, firm size has a negative effect on earnings management, leverage has a positive effect on earnings management, and free cash flow has a positive effect on earnings management. Simultaneously, family ownership, firm size, leverage, and free cash flow have a significant effect on earnings management.