ROOSMANNINGRUM, MAULIDYA (2026) PENGARUH COMPANY SIZE, LEVERAGE, PROFITABILITY, SALES GROWTH, DAN FREE CASH FLOW TERHADAP REAL EARNINGS MANAGEMENT PADA SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI 2022-2024. Undergraduate thesis, UPN VETERAN JAWA TIMUR.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
organized (61).pdf Download (2MB) |
|
Text (bab 1)
22013010087-bab1.pdf Download (420kB) |
|
Text (bab 2)
22013010087-bab2.pdf Restricted to Repository staff only until 20 October 2028. Download (323kB) |
|
Text (bab 3)
22013010087-bab3.pdf Restricted to Repository staff only until 20 October 2028. Download (691kB) |
|
Text (bab 4)
22013010087-bab4.pdf Restricted to Repository staff only until 20 October 2028. Download (1MB) |
|
Text (bab 5)
22013010087-bab5.pdf Download (303kB) |
|
Text (daftar pustaka)
22013010087-daftarpustaka.pdf Download (421kB) |
|
Text (lampiran)
22013010087-lampiran.pdf Restricted to Repository staff only until 20 October 2028. Download (1MB) |
Abstract
This study aims to examine the effect of company size, leverage, profitability, sales growth, and free cash flow on real earnings management in consumer non cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The research sample consists of 74 companies with 222 observations selected using the purposive sampling technique. The study applies panel data regression analysis to examine the effect of each independent variable on real earnings management. The model selection results indicate that the Random Effect Model is the most appropriate model for the analysis. Data processing was conducted using EViews. The results show that company size has no significant effect on real earnings management. Leverage also has no significant effect on real earnings management. In addition, profitability has no significant effect on real earnings management. In contrast, sales growth has a positive and significant effect on real earnings management. Free cash flow also has a positive and significant effect on real earnings management. These findings indicate that higher sales growth and greater availability of free cash flow may encourage companies to engage in real earnings management, while company size, leverage, and profitability do not show a significant relationship with such practices. Keywords: Company Size; Leverage; Profitability; Sales Growth; Free Cash Flow; Real Earnings Management
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | maulidya roosmanningrum | ||||||||
| Date Deposited: | 20 Oct 2026 07:57 | ||||||||
| Last Modified: | 20 Oct 2026 09:01 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/61023 |
Actions (login required)
 |
View Item |