@thesis{thesis,
		author={Suarna  Verta},
		title ={OPERATING CASH FLOW, LEVERAGE, RETURN ON ASSET, SIZE, HEDGING, DAN MANAJEMEN LABA},
		year={2016},
		url={http://eprints.ukmc.ac.id/7760/},
		abstract={This research aims to test the impacts of hedging between operating cash flow, leverage, profitability, and size towards earnings management empirically. The
population in this research is all of manufacture companies that listed in Indonesian Stock Exchange in 2012-2015. There are 68 companies selected as
sample by using purposive sampling. This research uses SPSS version 21 as statistic analyzed software. The method is multiple regression analysis. The conclusion shows that: (1) hedging as moderating variable can strengthen the
relation between operating cash flow and earning management which is significantly negative, (2) hedging as moderating variable can not change the direction of relation between leverage to earnings management, (3) hedging as modearting variable still can not change the direction between profitability to earnings management, and (4) hedging as moderating variable can strengthen the relation between size and earnings management which is significantly negative.


Keywords: Operating Cash Flow, Leverage, Profitability, Size, Earnings Management, Hedging}
		}