Muhammad Faried Rizki Primary Author mixed material bibliography Banda Aceh Program Studi Magister Akuntansi 2025

Theses

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. 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 165447 2025-07-23 10:18:33 2025-07-23 12:30:54 machine generated