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Free Cash Flow, Firm Characteristic, Corporate Governance on Earnings Management

: The purpose of this research is to obtain empirical evidence about the influence of free cash flow, audit quality, profitability, board of directors, board independence, growth opportunities, and managerial ownership on earnings management. The population in this research is all manufacturing companies listed in Indonesia Stock Exchange during 2014 to 2016. Samples are obtained through purposive sampling method, in which 60 manufacturing companies listed in Indonesia Stock Exchange meet the sampling criteria, which resulted in 240 data as samples. Multiple linear regressions and hypothesis testing are used as the data analysis methods in this research. The result of this research shows that free cash flow, profitability and board independence statistically have an influence on earnings management. On the other hand, audit quality, board of directors, growth opportunities, and managerial ownership statistically do not have any influence on earnings management. This research is expected to enhance the knowledge of management regarding the impacts of misinterpretation of earnings information.