ANALISIS PENGARUH ARUS KAS BEBAS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022
Kata Kunci:
Free Cash Flow, Audit Committee, Earnings ManagementAbstrak
Entitled "Analysis of the Influence of Free Cash Flow and Audit Committees on Profit Management in Cigarette Companies Listed on the Indonesian Stock Exchange 2018-2022". The aim of this research is to determine the effect of free cash flow and audit committees on earnings management in cigarette companies listed on the Indonesian Stock Exchange in 2018-2022. The research results show (1) Free Cash Flow has a partial effect on Earnings Management with a significance value of 0.000 < 0.05 and a calculated value of -0.866 < t table 1.725. (2) The Audit Committee has no partial influence on Earnings Management with a significance value of 0.551 > 0.05 and a t-count value of -0.608 < t-table 1.725. (3) Free Cash Flow and the Audit Committee have a simultaneous influence on Earnings Management with a significance value of 0.000 <0.05 and a fcount value of 22.864 > a ftable value of 3.10.
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