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Yuli Ardiany
Yulia Syafitri
Sukawati Ningsih


This study aims to determine whether corporate social responsibility, free cash flow and company size have a significant effect on earnings management in banking companies listed on the Indonesian stock exchange either partially or simultaneously. The type of data used in this study is quantitative data sourced from financial reports and sourced from the history of the Indonesian stock exchange. Sources of data in this study using secondary data. The population in this study using banking companies listed on the Indonesian stock exchange totaling 45 companies. The sampling technique used purposive sampling technique in accordance with predetermined criteria. Based on predetermined criteria, a sample of 14 companies was obtained. The analytical method used in this research is multiple linear analysis and the hypothesis is tested using t test and f test. The results of this study that corporate social responsibility has no significant effect on earnings management, free cash flow has a significant negative effect on earnings management and firm size has no significant effect on earnings management.

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