Real Earnings Management: Study on Manufacturing Sector
The objective of research was to analyze the influence of the firm size, leverage, profitability, sales growth and free cash flow on real earnings management in companies manufacturing sector listed on the Indonesia Stock Exchange in the period of 2016 – 2020. The samples were 124 companies taken by...
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| Format: | Article |
| Language: | English |
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Universitas Tarumanagara
2025-05-01
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| Series: | Jurnal Akuntansi |
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| Online Access: | https://ecojoin.org/index.php/EJA/article/view/2911 |
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| author | Rezki Zurriah Masta Sembiring Siti Aisyah Siregar |
| author_facet | Rezki Zurriah Masta Sembiring Siti Aisyah Siregar |
| author_sort | Rezki Zurriah |
| collection | DOAJ |
| description | The objective of research was to analyze the influence of the firm size, leverage, profitability, sales growth and free cash flow on real earnings management in companies manufacturing sector listed on the Indonesia Stock Exchange in the period of 2016 – 2020. The samples were 124 companies taken by using purposive sampling technique for the population of 193 companies at the total observation of 620 analytical units. Secondary data were gathered by conducting documentary studies such as annual financial and annual financial statements published on the websitewww.idx.co.id. The gathered data were analyzed by using panel data regression analysis. The results of the research showed that firm size, leverage, profitability, sales growth and free cash flow had a significant influence on real earnings management. Partially, firm size and profitability had a negative significant influence on real earnings management, while leverage and sales growth did not have any significant influence on real earnings management but free cash flow had a positive significant influence on real earnings management. |
| format | Article |
| id | doaj-art-a79dcbb1cdbf43c6abbd1b14e73f6ca7 |
| institution | OA Journals |
| issn | 1410-3591 2549-8800 |
| language | English |
| publishDate | 2025-05-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-a79dcbb1cdbf43c6abbd1b14e73f6ca72025-08-20T02:38:14ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002025-05-0129235937610.24912/ja.v29i2.29112895Real Earnings Management: Study on Manufacturing SectorRezki Zurriah0Masta Sembiring1Siti Aisyah Siregar2Faculty of Economics & Business, Universitas Muhammadiyah Sumatera UtaraFaculty of Economics & Business, Universitas Muhammadiyah Sumatera UtaraFaculty of Economics & Business, Universitas Muhammadiyah Sumatera UtaraThe objective of research was to analyze the influence of the firm size, leverage, profitability, sales growth and free cash flow on real earnings management in companies manufacturing sector listed on the Indonesia Stock Exchange in the period of 2016 – 2020. The samples were 124 companies taken by using purposive sampling technique for the population of 193 companies at the total observation of 620 analytical units. Secondary data were gathered by conducting documentary studies such as annual financial and annual financial statements published on the websitewww.idx.co.id. The gathered data were analyzed by using panel data regression analysis. The results of the research showed that firm size, leverage, profitability, sales growth and free cash flow had a significant influence on real earnings management. Partially, firm size and profitability had a negative significant influence on real earnings management, while leverage and sales growth did not have any significant influence on real earnings management but free cash flow had a positive significant influence on real earnings management.https://ecojoin.org/index.php/EJA/article/view/2911firm size; free cash flow; leverage, profitability; sale growth. |
| spellingShingle | Rezki Zurriah Masta Sembiring Siti Aisyah Siregar Real Earnings Management: Study on Manufacturing Sector Jurnal Akuntansi firm size; free cash flow; leverage, profitability; sale growth. |
| title | Real Earnings Management: Study on Manufacturing Sector |
| title_full | Real Earnings Management: Study on Manufacturing Sector |
| title_fullStr | Real Earnings Management: Study on Manufacturing Sector |
| title_full_unstemmed | Real Earnings Management: Study on Manufacturing Sector |
| title_short | Real Earnings Management: Study on Manufacturing Sector |
| title_sort | real earnings management study on manufacturing sector |
| topic | firm size; free cash flow; leverage, profitability; sale growth. |
| url | https://ecojoin.org/index.php/EJA/article/view/2911 |
| work_keys_str_mv | AT rezkizurriah realearningsmanagementstudyonmanufacturingsector AT mastasembiring realearningsmanagementstudyonmanufacturingsector AT sitiaisyahsiregar realearningsmanagementstudyonmanufacturingsector |