Prayogo, A. and Lilis Ardini 2026. The Mechanism of Free Cash Flow and Financial Distress on Earnings Management Practices with Profitability as a Moderation Variable . Al-Kharaj: Journal of Islamic Economic and Business. 8, 2 (Jun. 2026). DOI:https://doi.org/10.24256/kharaj.v8i2.9937.