Abstract :
This study aims to determine the effect of the proportion of independent commissioners, managerial ownership and free cash flow on earnings management. The type of research in this study is causal associative. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this research is purposive sampling. The sample used in this study was 243 data. Hypothesis testing is done by using multiple linear regression analysis. The results showed that the proportion of independent commissioners, managerial ownership and free cash flow have no effect on earnings management.
Keywords: Proportion Of Independent Commissioners, Managerial Ownership, Free Cash Flow, Earnings Management