OPERATING CASH FLOW, LEVERAGE, RETURN ON ASSET, SIZE, HEDGING, DAN MANAJEMEN LABA
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Institusion
Universitas Katolik Musi Charitas
Author
Suarna, Verta
Subject
H Social Sciences (General)
Datestamp
2022-05-11 03:40:21
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
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
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EA-2016-121506-Cover.pdf
EA-2016-121506-Abstract.pdf
EA-2016-121506-Complete.pdf
EA-2016-121506-Summary_id.pdf
EA-2016-121506-Tabelofcontent.pdf
EA-2016-121506-Chapter1.pdf
EA-2016-121506-Chapter2.pdf
EA-2016-121506-Chapter3.pdf
EA-2016-121506-Chapter4.pdf
EA-2016-121506-Conclusion.pdf
EA-2016-121506-Reference.pdf
EA-2016-121506-Attachment.pdf
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