Determinan Earnings Management

Abstrak: Kasus earnings management yang memaksimalkan kepentingan pribadi merupakan tindakan yang merugikan bagi pihak internal maupun pihak eksternal perusahaan. Tindakan opportunistic earnings management melalui metode akrual ini masih sering ditemukan di Indonesia dalam beberapa dekade terakhir dan dipicu oleh variabel-variabel tertentu. Pengaruh variabel yang diteliti dalam penelitian ini adalah related party transaction, free cash flow dan leverage. Penelitian ini menggunakan 55 perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penelitian ini menggunakan teknik analisis data yaitu uji deskriptif, asumsi klasik, dan uji hipotesis regresi linear berganda. Hasil penelitian ini adalah variabel related party transaction dan leverage terbukti berpengaruh signifikan dan positif terhadap earnings management. Sedangkan variabel free cash flow tidak terbukti berpengaruh terhadap earnings management.  Abstract: The case of earnings management that maximizes personal interests is an act that is detrimental to both internal and external parties of the company. Opportunistic earnings management actions through the accrual method are still often found in Indonesia in the last few decades and are triggered by certain variables. The influence of the variables studied in this study are related party transactions, free cash flow and leverage. This study uses 55 manufacturing sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses data analysis techniques, namely descriptive tests, classical assumptions, and multiple linear regression hypothesis testing. The results of this study are related party transaction and leverage variables have a significant and positive effect on earnings management. While the free cash flow variable is not proven to have an effect on earnings management