The Affect Factors of Earning Management (Case Study on Manufacturing Companies Listed on IDX)

Research on earnings management is very interesting to the attention of researchers, because results several previous studies are diverse, so assumptions and restrictions object research needed. This study examines effect free cash flow, profitability, leverage, firm size, growth earning management. The population was manufacturing company metal similar sub-sector listed Indonesia Stock Exchange in 2017-2020. sample documentation used a purposive sampling method obtained ten companies with 40 annual financial statement observations based upon criteria. statistically showed that influence by using multiple regressions. Meanwhile, leverage size do not