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Author

Maulidya Roosmanningrum

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Open access Oct 2026

COMPANY SIZE, LEVERAGE, PROFITABILITY, SALES GROWTH, AND FREE CASH FLOW: THEIR EFFECT ON REAL EARNINGS MANAGEMENT AMONG CONSUMER NON-CYCLICAL FIRMS ON THE INDONESIAN STOCK EXCHANGE, 2022-2024

Company size, leverage, profitability, sales growth, and free cash flow may all shape how firms manage real earnings. This study tests that relationship among consumer non-cyclical firms listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024. The research follows a quantitative design and draws on secondary...

Maulidya Roosmanningrum, Astrini Aning Widoretno · 0 citations

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