Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)

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The Influence of Good Corporate Governance, Free Cash Flow and Leverage Factors on Earnings Management with Audit Quality as Moderating Variable

Authors
Erma Susilawati Hidayat1, *, Wahyu Ramdan Kurniawan2, Nita Silvia3, Nur Hidayah K Fadhilah4
1Student in Nusa Putra University, Sukabumi, Indonesia
2Student in Nusa Putra University, Sukabumi, Indonesia
3Student in Nusa Putra University, Sukabumi, Indonesia
4Lecture in Nusa Putra University, Sukabumi, Indonesia
*Corresponding author. E-mail: erma.susilawati_ak18C@nusaputra.ac.id
Corresponding Author
Erma Susilawati Hidayat
Available Online 10 February 2022.
DOI
10.2991/aebmr.k.220204.010How to use a DOI?
Keywords
Good Corporate Governance; Free Cash Flow; Leverage
Abstract

The purpose of this study is to amass data on the impact of good corporate governance, free cash flow, and debt on profit management, with audit quality serving as a moderating variable. Thirteen firms were included in the sample, and data were acquired through judicious selection and documentation. (1) The data are evaluated for normality, multicollinearity, heteroscedasticity, and autocorrelation using traditional assumption tests. (2) hypothesis testing entails doing an F-test and a T-test concurrently. The audit committee’s capacity, institutional support, and management ownership all serve as indicators of good corporate governance in this study. Audit quality moderates the role in the business world effect of audit committee size, independent commissioner share, and leverage. It is impossible to reduce the influence on profit management of institutional ownership, managerial ownership, and free cash flow. While free cash flow and leverage do not affect profit management, the changing percentage of independent commissioners does.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
10 February 2022
ISBN
978-94-6239-532-9
ISSN
2352-5428
DOI
10.2991/aebmr.k.220204.010How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Erma Susilawati Hidayat
AU  - Wahyu Ramdan Kurniawan
AU  - Nita Silvia
AU  - Nur Hidayah K Fadhilah
PY  - 2022
DA  - 2022/02/10
TI  - The Influence of Good Corporate Governance, Free Cash Flow and Leverage Factors on Earnings Management with Audit Quality as Moderating Variable
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
PB  - Atlantis Press
SP  - 90
EP  - 99
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220204.010
DO  - 10.2991/aebmr.k.220204.010
ID  - Hidayat2022
ER  -