The objective of this study is to test the influence of free cash flow, operating cash flow, managerial ownership, financial leverage, and firm size on earnings management at manufacturing firms listed in the Indonesian Stock Exchange (IDX) from 2012 to 2016. The study was aimed to testseveral hypotheses. The sample was selected by using purposive sampling technique, resulting in 106 sampled firms. The data were obtained from firms’ annual report and analyzed by using panel data regression. The study results showed that the free cash flow and operating cash flow as the independent variables with financial leverage as the control variable influenced the earnings management, while managerial ownership withfirm size as control variable did not influence the earnings management.
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In-Text Citation: (Hastuti, Arfan, & Diantimala, 2018)
To Cite this Article: Hastuti, C. S. F., Arfan, M., & Diantimala, Y. (2018). The Influence of Free Cash Flow and Operating Cash Flow on Earnings Management at Manufacturing Firms Listed in the Indonesian Stock Exchange. International Journal of Academic Research in Business and Social Sciences, 8(9), 1133–1146.
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