PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Anindya Maharani, . (2025) PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the effect of free cash flow, financial distress, and good corporate governance on earnings management in 33 healthcare sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period. This research uses a quantitative approach utilizing secondary data in the form of companies' annual financial reports. Analysis is conducted using the Random Effects Model (REM) in panel data regression processed through STATA version 16 software. The results of the testing and analysis show that free cash flow negatively affects earnings management, financial distress positively affects earnings management, institutional ownership has no effect on earnings management, and the independent board of commissioners has no effect on earnings management.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112182] [Pembimbing: Praptiningsih] [Penguji 1: Akhmad Saebani] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: Earnings Management, Free Cash Flow, Financial Distress, Institutional Ownership, Independent Board of Commissioners
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ANINDYA MAHARANI
Date Deposited: 04 Sep 2025 07:42
Last Modified: 04 Sep 2025 07:42
URI: http://repository.upnvj.ac.id/id/eprint/37637

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