Abstract
The purpose of this research is to determine the effect of free cash flow, leverage, and profitability on earnings management with firm size as a moderating variable on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research uses a sample of 71 companies each year. The method of analysis used is panel data regression analysis with E-views 9.0. The results of the research with a significance level of 5% shows that free cash flow and profitability have no effect on earnings management while leverage has a negative effect on earnings management. Firm size strengthen the effect of leverage on earnings management and firm size does not moderate the effect of profitability on earnings management.
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