FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA
Total View This Week0
Total View This Week0
Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Nerisa Arviana, .
Subject
HB Economic Theory
Datestamp
2022-01-13 06:50:40
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.
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.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
