The purpose of this research is to examine the impact of financial hardship, accessible cash flow, sales growth, and firm size on profit and income management, with efficient Corporate Governance (GCG) serving as a mediating element. A quantitative approach, using a targeted sampling technique, yielded a selection of 20 firms, resulting in 100 observations overall. The theory was tested using route modeling and panel data regression using the software EViews. The findings indicate that effective corporate governance (GCG), firm size, sales growth, and fiscal issues have no discernible effect on income revenue management, but that accessible cash flow does have a significant positive effect. In addition, an efficient corporate governance (GCG) cannot mediate the connection between the independent variable and income management. The significance of this study lies in its reinforcement of the empirical evidence that accessible cash flow is the primary driver of earnings management tactics in Indonesia, but that the successful implementation of Corporate Governance (GCG) has not yet been shown to be successful in curbing opportunistic managerial conduct. As a result of these findings, regulators and stakeholders are urged to improve the standards of efficient Corporate Governance (GCG) practices in order to safeguard the interests of stakeholders.

financial distress, free cash flow, sales growth, firm size, good corporate Governance

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