EFFECT OF AUDIT QUALITY AS A MODERATOR BETWEEN MANAGERIAL OWNERSHIP, LEVERAGE, FREE CASH FLOW, AND PROFITABILITY ON EARNINGS MANAGEMENT

This study aims to determine whether audit quality can moderate the relationship between managerial ownership, leverage, free cash flow, and profitability on earnings management. The research was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021...

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Detalhes bibliográficos

Principais autores:	Nida'ur Rosyidah, Ruci Arizanda Rahayu
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Universitas Airlangga 2024-09-01
Colecção:	BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Assuntos:	managerial ownership, leverage, free cash flow, profitability, earnings management, audit quality
Acesso em linha:	https://e-journal.unair.ac.id/BAKI/article/view/45802
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