Sefanya Firdana (2015) The Effect of Firm Size, Free Cash Flow, and Financial Leverage on Earnings Management With Good Corporate Governance as Moderating Variable for Non-Financial Firms in CGPI Survey From 2009 to 2013. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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	Text (TABLE OF CONTENTS) 3. TABLE OF CONTENTS.pdf Download (63kB)
	Text (CHAPTER 1 INTRODUCTION) 4. CHAPTER 1 INTRODUCTION.pdf Download (99kB)
	Text (CHAPTER 2 LITERATURES REVIEW) 5. CHAPTER 2 LITERATURES REVIEW.pdf Restricted to Registered users only until 12 March 2023. Download (191kB) | Request a copy
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	Text (CHAPTER 4 RESULT AND DISCUSSION) 7. CHAPTER 4 RESULT AND DISCUSSION.pdf Restricted to Registered users only until 12 March 2023. Download (157kB) | Request a copy
	Text (CHAPTER 5 CONCLUSION AND SUGGESTION) 8. CHAPTER 5 CONCLUSION AND SUGGESTION.pdf Restricted to Registered users only until 12 March 2023. Download (50kB) | Request a copy
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	Text (APPENDIX) 10. APPENDIX.pdf Restricted to Registered users only until 12 March 2023. Download (1MB) | Request a copy

Abstract

The aim of this reseorch is to provide empiricol evidence the effict rffirm size, free cash Jlow, and finuncial leverage on earnings management with good corporate governance as moderating vwiable. Firm size is measured ilsing.log natural of total assets. Financial leverage is measured using debt to asset ratio. Free coshflow is measured using net operating profit afier tm. CGPI used as the prory of good corporate govenunce Discretionary accrual is the prory of emning management. This research used 56 firms that follow CGPI assessrnent during 2009-2013 and listed in Indonesia Stock Fxclunge, the sample is selected asing purposive sampling method Data were analyzed using moderated regression analysis. Based on the analysis result, can be concluded tlwt Jirm size has insignificant effect on ewnings manogement, free cashflow has insigniticant ffict on earnings management, while financial leverage has negative and significant, and good cory)orote governonce can't moderate the relationship between firm size and earnings msnetgement, free eash flaw and earnings management, Jirpncial leverage and earnings ruanagement.

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