Effect of leverage, free cash flow, corporate governance, growth and risk management on earnings quality

This study aims to obtain empirical evidence about the effect of leverage, free cash flow, corporate governance, growth, and risk management on earnings quality. The study population is the banking sector companies listed on Indonesia Stock Exchange from 2016 to 2018. Data were collected using the purposive sampling method. 41 companies were obtained as research samples to be analyzed using multiple linear regression analysis techniques. The test results showed the variable leverage, managerial ownership and risk management have a negative and significant effect on earnings quality. It was also indicated the variable free cash flow and growth have a positive and significant effect on earnings quality