Determinants of Earnings Management on the Moderating Role of GCG: Empirical Evidence on the BEI Non-Financial Sector

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Earnings management is positively influenced by financial leverage and free cash flow, indicating significant findings for company practices.
The study analyzed data from 352 non-financial firms on the Indonesia Stock Exchange from 2020 to 2023, revealing critical insights.
Assessment utilized SPSS 25 to explore the moderating role of good corporate governance in earnings management behavior.
Emphasizes the need for better corporate governance to reduce earnings management in the non-financial sector.

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Empirical evidence shows financial leverage and free cash flow significantly impact earnings management, implying GCG's importance.

Rizki et al. (2025) studied this question.

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