Pengaruh, Free Cash Flow, Leverage, Ukuran Perusahaan terhadap Manajemen Laba Riil dengan Dewan Komisaris Independen sebagai Variabel Moderating (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Perode 2015-2017)

Abstract

The purpose of this study was to determine leverage, voluntary disclosure, free cash flow, and company size on earnings management with independent commissioner as a moderating variable. Population of this research was all of manufacturing firms listed on Indonesian Stock Exchange (BEI) in 2015-2017 period The sampling method used purposive sampling method and the sample was 159 companies Data analysis used Moderated Regression Analysis..The result showed that the firm size has an effect on real earnings management while the free cash flow and leverage, have no effect on real earnings management. Independent board of commisioners has not moderated effect of free cash flow, leverage, and fiirm size on real earnings management.