Pengaruh Ukuran Perusahaan, Free Cash Flow, Profitabilitas, dan Leverage Terhadap Manajemen Laba pada Perusahaan Non Cylical Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023

Abstract

This study aims to analyze and prove the effect of company size, free cash flow, profitability and leverage on earnings management in Consumer Non-cyclical food and beverage subsector companies listed on the IDX in 2020-2023. This type of research is causal research, which uses population data from Consumer Non-cyclical food and beverage subsector companies listed on the IDX in 2020-2023. The sampling method used in this study was purposive sampling method and obtained 32 companies that passed the criteria with 128 observations. The results showed that profitability has a significant positive effect on earnings management, leverage has a significant negative effect on earnings management. Meanwhile, company size and free cash flow have no significant effect on earnings management. Simultaneously company size, free cash flow, profitability and leverage on earnings management.