{"id":"https://openalex.org/W4401643000","doi":"https://doi.org/10.47709/governors.v2i2.2676","title":"The Role Of Free Cash Flow, Bankruptcy Prediction and The Audit Committee In Earnings Management","display_name":"The Role Of Free Cash Flow, Bankruptcy Prediction and The Audit Committee In Earnings Management","publication_year":2023,"publication_date":"2023-08-31","ids":{"openalex":"https://openalex.org/W4401643000","doi":"https://doi.org/10.47709/governors.v2i2.2676"},"language":"en","primary_location":{"id":"doi:10.47709/governors.v2i2.2676","doi":"https://doi.org/10.47709/governors.v2i2.2676","is_oa":true,"landing_page_url":"http://dx.doi.org/10.47709/governors.v2i2.2676","pdf_url":"https://jurnal.itscience.org/index.php/governors/article/download/2676/2159","source":{"id":"https://openalex.org/S4387282895","display_name":"GOVERNORS","issn_l":"2962-5505","issn":["2962-5505"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"GOVERNORS","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.itscience.org/index.php/governors/article/download/2676/2159","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5106564800","display_name":"Reni Haryati Sinaga","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210157166","display_name":"Universitas Pamulang","ror":"https://ror.org/05x6rt433","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157166"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Reni Haryati Sinaga","raw_affiliation_strings":["Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058600786","display_name":"Ayumi Rahma","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210157166","display_name":"Universitas Pamulang","ror":"https://ror.org/05x6rt433","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157166"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ayumi Rahma","raw_affiliation_strings":["Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210157166"],"apc_list":null,"apc_paid":null,"fwci":0.6756,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.73341015,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":95},"biblio":{"volume":"2","issue":"2","first_page":"92","last_page":"103"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9057999849319458,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9057999849319458,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.08529999852180481,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/free-cash-flow","display_name":"free cash flow","score":0.8870000243186951},{"id":"https://openalex.org/keywords/bankruptcy-prediction","display_name":"bankruptcy prediction","score":0.972000002861023},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9800000190734863},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/financial-sector-companies","display_name":"financial sector companies","score":0.9079999923706055},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9150000214576721}],"concepts":[{"id":"https://openalex.org/C2780334105","wikidata":"https://www.wikidata.org/wiki/Q9297784","display_name":"Free cash flow","level":3,"score":0.736552357673645},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.6814876794815063},{"id":"https://openalex.org/C504631918","wikidata":"https://www.wikidata.org/wiki/Q152074","display_name":"Bankruptcy","level":2,"score":0.6446597576141357},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.6429611444473267},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6265812516212463},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.6110413670539856},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5230451822280884},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.47622328996658325},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.44758784770965576},{"id":"https://openalex.org/C2777388754","wikidata":"https://www.wikidata.org/wiki/Q1664594","display_name":"Bankruptcy prediction","level":3,"score":0.439251184463501},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3135451674461365}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.47709/governors.v2i2.2676","doi":"https://doi.org/10.47709/governors.v2i2.2676","is_oa":true,"landing_page_url":"http://dx.doi.org/10.47709/governors.v2i2.2676","pdf_url":"https://jurnal.itscience.org/index.php/governors/article/download/2676/2159","source":{"id":"https://openalex.org/S4387282895","display_name":"GOVERNORS","issn_l":"2962-5505","issn":["2962-5505"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"GOVERNORS","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.47709/governors.v2i2.2676","doi":"https://doi.org/10.47709/governors.v2i2.2676","is_oa":true,"landing_page_url":"http://dx.doi.org/10.47709/governors.v2i2.2676","pdf_url":"https://jurnal.itscience.org/index.php/governors/article/download/2676/2159","source":{"id":"https://openalex.org/S4387282895","display_name":"GOVERNORS","issn_l":"2962-5505","issn":["2962-5505"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"GOVERNORS","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4401643000.pdf","grobid_xml":"https://content.openalex.org/works/W4401643000.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W3042508771","https://openalex.org/W3183319601"],"related_works":["https://openalex.org/W115752207","https://openalex.org/W7217299078","https://openalex.org/W6969278148","https://openalex.org/W2730371046","https://openalex.org/W2472374410","https://openalex.org/W7112695449","https://openalex.org/W7160926958","https://openalex.org/W4401554404","https://openalex.org/W2725057792","https://openalex.org/W7218190187"],"abstract_inverted_index":{"The":[0,23,31,53,61,72,109],"research":[1,26],"aims":[2],"to":[3,123],"analyze":[4],"and":[5,17,87,94,104,129,144],"obtain":[6],"evidence":[7],"regarding":[8],"the":[9,37,45,50,58,99],"influence":[10],"of":[11,25,33,63,111],"free":[12],"cash":[13],"flow,":[14],"bankruptcy":[15],"prediction":[16],"audit":[18],"committees":[19],"on":[20,44,135],"earnings":[21],"management.":[22],"type":[24],"used":[27,76],"is":[28,36,42,77],"descriptive":[29,78],"quantitative.":[30],"population":[32],"this":[34,112],"study":[35,113],"Financial":[38],"Sector":[39],"Industry":[40],"which":[41],"listed":[43],"Indonesia":[46],"Stock":[47],"Exchange":[48],"for":[49],"2018-2021":[51],"period.":[52],"sample":[54],"selection":[55],"technique":[56],"uses":[57],"methodpurposive":[59],"sampling.":[60],"amount":[62],"data":[64,73,81],"obtained":[65],"was":[66],"39":[67],"companies":[68],"from":[69],"156":[70],"data.":[71],"analysis":[74],"method":[75],"statistics,":[79],"panel":[80],"regression":[82],"test,":[83,86],"classical":[84],"assumption":[85],"multiple":[88],"linear":[89],"regression,":[90],"t":[91],"statistical":[92,96],"test":[93,97],"F":[95],"using":[98],"Microsoft":[100],"Office":[101],"Excel":[102],"Program":[103],"Eviews":[105],"12":[106],"Statistics":[107],"Program.":[108],"results":[110],"indicate":[114],"that":[115],"Free":[116,139],"Cash":[117,140],"Flow":[118],"has":[119],"an":[120],"effect":[121,134],"significant":[122],"Earnings":[124,136,150],"Management,":[125],"while":[126],"Bankruptcy":[127,142],"Prediction":[128],"Audit":[130,145],"Committee":[131,146],"have":[132],"no":[133],"Management.":[137,151],"Meanwhile,":[138],"Flow,":[141],"Prediction,":[143],"jointly":[147],"(simultaneously)":[148],"affect":[149]},"counts_by_year":[{"year":2025,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2024-08-17T00:00:00"}