Electronic Theses and Dissertation

The role of good corporate governance as a moderating effects free cash flow and financial leverage on earnings management by : muhammad faried rizki npm : 2201203010007 supervisor : 1. prof. dr. mirna indriani, s.e., m.si., ak., c.a. 2. dr. indayani, s.e., m.si., ak., c.a. abstract this study identify the influence of free cash flow and financial leverage on earnings management moderated by good corporate governance. this study uses financial report data from various non-financial companies on the indonesia stock exchange during the observation year 2020-2023. totaling 723 companies and 352 companies were taken as samples and analyzed using spss 25 software and the warppls 7.0 program. this research proves that free cash flow and financial leverage have a positive and significant effect on earnings management. good corporate governance is proven to moderate by weakening the influence of the independent variables on the dependent. our research contributes on non-financial companies, variables are more widely disclosed because there are several company sectors except the financial sector. the researcher's motivation for choosing non-financial sector companies as research samples was that in 2020-2023, the percentage of listed companies was more dominant than non-financial sector companies compared to financial sector companies. apart from that, the companies that distribute the most dividends come from non-financial sector companies. keywords: free cash flow, financial leverage, good corporate governance, earnings management.

PERAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH FREE CASH FLOW DAN FINANCIAL LEVERAGE TERHADAP MANAJEMEN LABA Oleh : Muhammad Faried Rizki NPM : 2201203010007 Pembimbing : 1. Prof. Dr. Mirna Indriani, S.E., M.Si., Ak., C.A. 2. Dr. Indayani, S.E., M.Si., Ak., C.A. ABSTRAK Penelitian ini bertujuan mengidentifikasi pengaruh free cash flow dan financial leverage terhadap manajemen laba yang dimoderasi oleh good corporate governance. Penelitian ini menggunakan data laporan keuangan berbagai perusahaan non keuangan di Bursa Efek Indonesia selama tahun observasi 2020-2023. Sebanyak 723 perusahaan dan 352 perusahaan diambil sebagai sampel dan dianalisis menggunakan software SPSS 25 dan program WarpPLS 7.0. Penelitian ini membuktikan bahwa free cash flow dan financial leverage berpengaruh positif dan signifikan terhadap manajemen laba. Good corporate governance terbukti memoderasi dengan memperlemah pengaruh variabel independen terhadap dependen. Penelitian ini berkontribusi pada perusahaan non keuangan, variabel lebih banyak diungkapkan karena terdapat beberapa sektor perusahaan kecuali sektor keuangan. Motivasi peneliti memilih perusahaan sektor non keuangan sebagai sampel penelitian adalah pada tahun 2020-2023 persentase emiten lebih dominan dibandingkan perusahaan sektor non keuangan dibandingkan dengan perusahaan sektor keuangan. Selain itu, perusahaan yang paling banyak membagikan dividen berasal dari perusahaan sektor non keuangan. Kata Kunci: Free Cash Flow, Financial Leverage, Good Corporate Governance, Manajemen Laba