UTAMI, Ning Dyah and HANDAYANI, Sri,(6 February 2019), PENGARUH BESARAN PERUSAHAAN, LEVERAGE, FREE CASH FLOW, PROFITABILITAS DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA RIIL (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2017). , UNSPECIFIED, UNSPECIFIED
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Abstract
ABSTRACT
This research aims to analyze the influence of company characteristics on
real earnings management. Company characteristics in this study are firm size,
leverage, free cash flow, profitability and audit quality.
The population of this study are manufacturing companies listed on the
Indonesia Stock Exchange for the period 2013-2017. Based on the methods of
data collection used in this study is purposive sampling method, there are 490
total observational data. This research analyzes the disclosure of company
characteristics in real earnings management with 3 methods of Abnormal Cash
Flow From Operations, Abnormal Production Cost, and Abnormal Discretionary
Expense. Multiple linear regression analysis was used as the primary tool of
analysis in this research.
The results of this study indicate that firm size and free cash oflow has a
significant influence on real earnings management. However, leverage,
profitability and audit quality have no significant effect on real earnings
management.
Keywords : | Real earnings management, firm size, leverage, free cash flow,profitability, audit quality, Manajemen laba riil, besaran perusahaan, leverage, free cash flow, profitabilitas, kualitas audit |
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Journal or Publication Title: | UNSPECIFIED |
Volume: | UNSPECIFIED |
Number: | UNSPECIFIED |
Item Type: | Thesis (Undergraduate) |
Subjects: | Akuntansi |
Depositing User: | Endhar Priyo Utomo |
Date Deposited: | 23 Jan 2020 03:55 |
Last Modified: | 23 Jan 2020 03:55 |
URI: | https://repofeb.undip.ac.id/id/eprint/1459 |