THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, FAMILY OWNERSHIP, AND FREE CASH FLOW MANAGEMENT TOWARD EARNINGS MANAGEMENT

  • Rina Mudjiyanti Muhammadiyah University of Purwokerto
  • Erina Anggita Agustin Muhammadiyah University of Purwokerto
  • Erny Rachamwati Muhammadiyah University of Purwokerto
Keywords: earnings management, managerial ownership, institutional ownership, family ownership, free cash flow

Abstract

This study aims to find empirical evidence of the effect of managerial ownership, institutional ownership, family ownership and free cash flow on earnings management. The population used in this study is manufacturing companies listed in Indonesia Stock Exchange in 2015-2018. the sampling technique used is purposive sampling, in order to obtain a sample of 64 that met the criteria. The result showed that free cash flow has a negative effect on earnings management, managerial ownership, institutional ownership, and family ownership has no effect on earnings
management.

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Published
2021-09-20