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Proceedings of the 1st Universitas Kuningan International Conference on Social Science, Environment and Technology, UNiSET 2020, 12 December 2020, Kuningan, West Java, Indonesia

Research Article

Free Cash Flow, Financial Distress and Debt Policy Toward Earnings Management in Indonesian Banking Sector

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  • @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
Dendi Purnama1,*, Amir Hamzah1, Oktaviani Rita Puspasari1, Siti Nuke Nurfatimah1, Enung Nurhayati1
  • 1: Fakultas Ekonomi, Universitas Kuningan, Indonesia
*Contact email: dendi.purnama@uniku.ac.id

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

Keywords
earnings management; free cash flow; financial distress; and debt policy
Published
2021-03-02
Publisher
EAI
http://dx.doi.org/10.4108/eai.12-12-2020.2305112
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