
Research Article
Free Cash Flow, Financial Distress and Debt Policy Toward Earnings Management in Indonesian Banking Sector
@INPROCEEDINGS{10.4108/eai.12-12-2020.2305112, author={Dendi Purnama and Amir Hamzah and Oktaviani Rita Puspasari and Siti Nuke Nurfatimah and Enung Nurhayati}, title={Free Cash Flow, Financial Distress and Debt Policy Toward Earnings Management in Indonesian Banking Sector }, proceedings={Proceedings of the 1st Universitas Kuningan International Conference on Social Science, Environment and Technology, UNiSET 2020, 12 December 2020, Kuningan, West Java, Indonesia}, publisher={EAI}, proceedings_a={UNISET}, year={2021}, month={3}, keywords={earnings management; free cash flow; financial distress; and debt policy}, doi={10.4108/eai.12-12-2020.2305112} }
- Dendi Purnama
Amir Hamzah
Oktaviani Rita Puspasari
Siti Nuke Nurfatimah
Enung Nurhayati
Year: 2021
Free Cash Flow, Financial Distress and Debt Policy Toward Earnings Management in Indonesian Banking Sector
UNISET
EAI
DOI: 10.4108/eai.12-12-2020.2305112
Abstract
This study aims at analyzing the effect of free cash flow, financial distress and debt policy toward earnings management in Indonesian Banking Sector. The method used in this research is verification method. The sampling technique used is purposive sampling which obtained 43 banking companies of 45 banking population in Indonesia, and the total 215 of data observation. The data analysis technique used is panel data regression analysis. The results of the study are free cash flow and financial distress has positive significant effect toward earnings management, while debt policy has a negative effect toward earnings management
Copyright © 2020–2025 EAI