Earnings management is an effort to influence earnings figures by management by increasing, decreasing or equalizing profits in the financial reporting process in order to meet certain goals or interests. This research was conducted to empirically test and analyze the effect of free cash flow, leverage and company size on earnings management in construction and building companies listed on the IDX during the period 2022-2024. Earnings management in this research is proxied using the Stubben Model. The type of research used by researchers is quantitative research with secondary data from the publication of construction and building company financial reports for 2022-2024 which are accessed officially on the Indonesia Stock Exchange website, namely www.idx.co.id. Sampling used a purposive sampling method with sample results obtained from 63 firm-years. Furthermore, data analysis was carried out using multiple linear regression. The test results in this study stated that free cash flow and leverage doesn’t have a significant effect on earnings management, while company size has a significant effect on earnings management with a negative effect.
firm size; earnings management; free cash flow; leverage
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