September 10, 2025ASSETS Jurnal Ilmiah Ilmu Akuntansi Keuangan dan PajakOpen Access

Earnings Management : Analysis of Free Cash Flow, Leverage and Good Corporate Governance Index

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Authors

RKR Hery KoeshardjonoUniversitas Panca Marga FWFeni WilamsariUniversitas Panca Marga MMMaulida Putri MaisyarohUniversitas Panca Marga

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Implication

Quantitative analysis shows leverage and free cash flow negatively affect earnings management in consumer goods, highlighting the role of good corporate governance as a moderator.

Key Points

Earnings management is significantly negatively affected by both free cash flow and leverage, indicating that increased cash availability and debt influence reporting behavior.
The Good Corporate Governance Index moderates the relationship between leverage and earnings management, emphasizing the role of corporate governance in mitigating financial opportunism.
This analysis utilizes regression on panel data and Moderated Regression Analysis to explore the interactions between financial factors and governance.
Findings suggest that effective corporate governance mechanisms are vital for reducing earnings management practices, particularly in the consumer goods sector.

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Koeshardjono et al. (2025) studied this question.

synapsesocial.com/papers/68c23f1fb210217d647958e8 https://doi.org/10.30741/assets.v9i2.1552

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Implication

Quantitative analysis shows leverage and free cash flow negatively affect earnings management in consumer goods, highlighting the role of good corporate governance as a moderator.

Earnings Management : Analysis of Free Cash Flow, Leverage and Good Corporate Governance Index

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Key Points

Cite This Study

Earnings Management : Analysis of Free Cash Flow, Leverage and Good Corporate Governance Index

Discussion

Member takes

Implication

Key Points

Cite This Study

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