| dc.description.abstract | The aims of this research is to examine the influence of corporate governance mechanism, firm size, and free cash flow to earning management. Corporate governance machanisms that used in this research, such as managerial ownership, institutional ownership, audit committee’s size, and the proportion of independent commissioners. This research used 25 manufacturing companies that listed in Indonesia Stock Exchange , selected using purposive sampling technique, during the research period 2012-2016. Data are collected using secondary data from manufacturing companies listed in Indonesia Stock Exchange. The data analysis method uses multiple regression analysis. The result of this research show that (1) managerial ownership had negative significant influence to earning management, (2) institutional ownership had negative significant influence to earning management, (3) audit committee’s size had no significant influence to earning management, (4) proportion of independent commissioners had positive significant influence to earning management, (5) firm size had negative significant influence to earning management, (6) free cash flow had negative significant influence to earning management. | en_US |
