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This research aims at know the effect of surplus free cash flow on earnings predictability as well as the moderation effect of corporate governance in that relationship. Object of this research is manufacturing firms that listed on Indonesia Stock Exchang during the period 2016-2018. The research design used in this research is a descriptive research with purposive sampling method to test the influence of independent variables on dependent variables also the influence of moderation variables in that relationship. The hypothesis testing is done by panel data regression model and moderation regression model and conducted using EViews 11 application. This study obtained the results that firms earnings from using the asset had significant influence on earnings predictability, and there’s no significant influence of institutional ownership dan managerial ownership in the relationship of surplus free cash flow and earnings predictability. The implication of this study is the need to pay attention to firms performance to improve the predictive value of earnings.
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