PEMODERASIAN PERPUTARAN ASET TETAP DALAM MENGANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA EFISIEN ATAU LABA OPORTUNISTIK

This study aims to determine the earnings management conducted by company whether it is efficient or opportunistic management, because common and often done companies what factors influence behavior of company. To find out type carried company, will be measured using Accrual Discretion (DA), while measuring that uses Profitability (Return On Assets (ROA)), Liquidity (Current Ratio (CR)), Free Cash Flow (FCF). strengthen researchers' confidence in one factor supports other Perputaran aset tetap (FATO). research takes data from service have been listed on Indonesia Stock Exchange during period 2019-2021 Property, Real Estate, Building Construction sectors. The results this indicate tends opportunistic, profitability liquidity free cash flow has an effect management. Fixed asset turnover does not moderate three management.
 Keywords: efficient, profitability, liquidity, flow, fix