摘要：SARWIANIMASURU.2018.Skripsi.Free Cash Flow Analysis and Audit Committee Against earnings management at PT Semen Indonesia (Persero) Jl. Veteran Gresik 61122 East Java, Indonesia supervised by Faridah, SE., M.Sc., Ak., CA and Indrayani Nur, S.Pd., SE., M.Sc. The purpose of the study was (1) to prove the existence of free cash flow on earnings management and (2) to prove the influence of the audit committee on earnings management at PT Semen Indonesia (Persero) Tbk The research object is PT Semen Indonesia (Persero) Tbk. The Analysis Tool used is Descriptive Analysis. The results of the study indicate that earnings management by free cash flow. This means to be a large free cash flow so that companies can make earnings management by lowering profits. Audit committee produced by earnings management.
