PENGARUH CORPORATE ENVIRONMENTAL RESPONSIBILITY (CER), KUALITAS AUDIT DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR MANUFAKTUR ASEAN-5 TAHUN 2021-2025

Faradini, Herisma Desta (2026) PENGARUH CORPORATE ENVIRONMENTAL RESPONSIBILITY (CER), KUALITAS AUDIT DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR MANUFAKTUR ASEAN-5 TAHUN 2021-2025. S1 thesis, Universitas PGRI Madiun.

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Abstract

Herisma Desta Faradini. 2026. The Effect of Corporate Environmental Responsibility (CER), Audit Quality, and Free Cash Flow on Earnings Management in ASEAN-5 Manufacturing Companies for the Period 2021-2025. Undergraduate Thesis. Management Study Program, Faculty of Economics and Business, Universitas PGRI Madiun. Advisor I: Dr. Diyah Santi Hariyani, S.E., M.Si. Advisor II: Ririh Anggraini Setyahety, S.E., M.M. This study aims to analyze the influence of Corporate Environmental Responsibility (CER), audit quality, and free cash flow on earnings management in ASEAN-5 manufacturing sector companies in 2021–2025. Using a quantitative approach, the study sample used 428 companies from the Indonesia Stock Exchange (IDX), Bursa Malaysia (BEM), Singapore Stock Exchange (SGX), Stock Exchange of Thailand (SET), and Philippine Stock Exchange (PSE) selected through SPSS multiple linear regression techniques. The results show that Corporate Environmental Responsibility (CER) has a significant positive effect on earnings management, while audit quality has no significant effect. On the other hand, free cash flow has been shown to have a significant negative effect on earnings management. The Adjusted R Square value of 0.326 indicates that 32.6% of the variation in earnings management can be explained by Corporate Environmental Responsibility (CER), audit quality, and free cash flow, while the remainder is influenced by other factors. Keywords: Corporate Environmental Responsibility (CER), Audit Quality, Free Cash Flow, Earnings Management, ASEAN-5. Keywords: Corporate Environmental Responsibility (CER), Audit Quality, Free Cash Flow, Earnings Management, ASEAN-5.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Corporate Environmental Responsibility (CER), Audit Quality, Free Cash Flow, Earnings Management, ASEAN-5
Subjects:	A Social Sciences > HF Commerce
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	FARADINI DESTA HERISMA
Date Deposited:	22 Oct 2026 03:50
Last Modified:	22 Oct 2026 03:50
URI:	http://eprint.unipma.ac.id/id/eprint/10553

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