Pengaruh Earning Power, Dewan Direksi, Dewan Komisaris Independen, Komite Audit, Ukuran Perusahaan, dan Free Cash Flow Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018)

This study aims to examine the effect of earnings power, board of directors, independent commissioners, audit committees, company size, and free cash flow on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2016 to 2018. The research sample used was 177 manufacturing companies listed on the Indonesia Stock Exchange in 2016 to 2018. The sampling method uses purposive sampling method. The analysis used in this study is multiple linear regression analysis processed using Statistical Package for Social Science (SPSS) Version 21. The results showed that the variable earning power, company size, and free cash flow affect earnings management while the board of directors variable, the independent board of commissioners, and the audit committee have no effect on earnings management