PERAN KEPEMILIKAN INSTITUSIONAL DAN KUALITAS AUDIT DALAM MEMODERASI PENGARUH …
THE ROLE OF INSTITUTIONAL OWNERSHIP AND AUDIT QUALITY IN
MODERATING THE EFFECT OF FREE CASH FLOW ON EARNINGS
MANAGEMENT (Study on Non-Financial Companies in Indonesia)
By
: Muhammad Arafah
NPM
: 2201203010012
Supervisor : 1. Dr. Muhammad Arfan, S.E., M.Si., Ak., C.A.
2. Zuraida, S.E., M.B.A., Ak., CA., Ph.D.
ABSTRACT
This study aims to examine the role of institutional ownership and audit quality in
moderating the effect of free cash flow on earnings man…