Pengaruh Financial Distress, Leverage dan Operating Cash Flow terhadap Accrual Earnings Management dengan Firm Size sebagai Variabel Moderasi pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode 2020-2024

Abstract

This study aims to analyze the effect of financial distress, leverage, and operating cash flow on accrual earnings management, with firm size serving as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The research was conducted based on information obtained from the Indonesia Stock Exchange. The sampling technique used was purposive sampling. The study population consists of manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2024 period, with a total of 265 firm-year observations. This study employs panel data regression analysis using the EViews application. The analytical method applied is multiple linear regression with a quantitative approach. The findings reveal that only financial distress has a significant positive effect on accrual earnings management, while the other variables show no significant effect. Furthermore, firm size is unable to moderate the influence of financial distress, leverage, and operating cash flow on accrual earnings management.