PENGARUH KUALITAS AUDIT, FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA

Adisty Noorsyifa, . (2014) PENGARUH KUALITAS AUDIT, FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is performed to examine the effect of Audit Quality, Free Cash Flow and Leverage toward Earnings Management in manufacturing companies consumer goods industry in Indonesia Stock Exchange period 2010-2012. The population of this research is 36 companies manufacturing consumer goods industry industry listed on the Indonesia Stock Exchange periode 2010-2012. The data obtained based on company annual reports are published. It is gained sample amount of 15 companies. The analysis technique used is multiple linear regression and hypothesis test using t-statistics and F-statistics with level of sinificance 5 %. The results showed that Free Cash Flow significantly negative effect on Earnings Management. The other variables in this study is Audit Quality and Leverage are not significant to Earnings Management. We suggest for investors in Indonesia Stock Exchange that paying attention the factors that regards Earnings Management as part of operating cash flow and dividend payments to make the best decision for their investment. Free Cash Flow variables in this study is the most influencing variable toward Earnings Management from the significance value of 0.002.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1010112038] [Penguji II (Pembimbing) : Noegrahini Lastiningsih] [Penguji I : Samin] [Ketua Penguji : Satria Yudhia Wijaya]
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 28 Oct 2024 02:59
Last Modified: 28 Oct 2024 02:59
URI: http://repository.upnvj.ac.id/id/eprint/33936

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