Publication Date: 2021/10/02
Abstract: - This study aims to examine and analyze the effect of firm size and firm growth on earnings management with free cash flow as an intervening variable and the good corporate governance mechanism as a moderating variable. The companies studied were automotive companies listed on the IDX for the period 2014 - 2018.In this study the sample was taken using purposive sampling non-probability sampling technique. Data analysis was performed using the SPSS 25 program. Our research found that: 1) Firm size has no effect on earnings management; 2) Firm growth has a positive and significant effect on earnings management; 3) Firm size through free cash flow has no effect on earnings management; 4) Firm growth through free cash flow has a positive and significant effect on earnings management; 5) Good corporate governance mechanisms have succeeded in controlling the effect of free cash flow on earnings management.
Keywords: Firm Size, Firm Growth, Earning Management, Free Cash Flow, Good Corporate Governance Mechanisms.
DOI: No DOI Available
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT21SEP341.pdf
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