PENGARUH UKURAN PERUSAHAAN, ARUS KAS BEBAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Sub Sektor Bank yang terdaftar di BEI 2017-2021)

AbstractThis study aims to test and provide empirical evidence of the effect of company size, free cash flow, and managerial ownership on earnings management in bank sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This type of research is quantitative research and uses secondary data in the form of the company's annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The population in this study are bank sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 with a total of 45 companies. The sampling technique used purposive sampling method and obtained as many as 22 sample companies with a period of 5 years so that the data analyzed amounted to 110 data. The analysis technique used is logistic regression with the help of the eviews 12 program. The results show that simultaneously firm size, free cash flow, and managerial ownership have a significant effect on earnings management. Meanwhile, partially free cash flow has a significant effect on earnings management, but firm size and managerial ownership have no significant effect on earnings management.Keywords: Earnings Management, Firm Size, Free Cash Flow, Managerial Ownershi