Pengaruh Free Cash Flow, Struktur Modal, ASimetri Informasi dan Good Corporate Governance Terhadap Manajemen Laba

This study aims to analyze the influence of free cash flow, capital structure, information asymmetry, and Good Corporate Governance (represented by independent board of commissioners and managerial ownership) on earnings management by focusing on the technology and transportation companies listed in Indonesia Stock Exchange with research period in 2017-2022. The data used in this research are secondary data. The population in this study are technology and transportation companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 16 companies with total of 96 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that free cash flow and managerial ownership have negatively affect earnings management, information asymmetry has positively affect earnings management, while capital structure and independent board of commissioners have no affect on earnings management.