FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA

Nerisa Arviana, . (2020) FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research was conducted to examine the factors that influence earnings management, with research variables including Company Size, Board of Commissioners, Leverage, and Free Cash Flow. The research population uses manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018 totaling 166 companies. The sampling method uses purposive sampling. The research sample consisted of 186 data, with 62 companies. The study uses SPSS version 22 to test hypotheses with Multiple Linear Regression Analysis with a significance level of 5% (0.05). The results of testing can be obtained that (1) company size does not significantly influence earnings management; (2) the board of commissioners does not significantly influence earnings management; (3) leverage does not significantly influence earnings management; (4) free cash flow has a negative effect on earnings management.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1610112009] [Pembimbing : Akhmad Saebani] [Penguji 1 : Samin] [Penguji 2 : Rahmasari Fahria]
Uncontrolled Keywords: Company Size, Board of Commissioners, Leverage, Free Cash Flow, and Earnings Management
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Nerisa Arviana
Date Deposited: 13 Aug 2021 09:22
Last Modified: 13 Jan 2022 06:50
URI: http://repository.upnvj.ac.id/id/eprint/8752

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