PENGARUH FREE CASH FLOW, LEVERAGE DAN PROFITABILITY TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

CAHYA, ARI ADI (2019) PENGARUH FREE CASH FLOW, LEVERAGE DAN PROFITABILITY TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Earnings management is a decision of the company's management to choose certain accounting policies that are deemed to achieve the desired goals, whether to increase profits or reduce the level of losses reported. This study aims to determine the effect of free cash flow, leverage, and profitability for earnings management at food and beverage companies listed on the Indonesia Stock Exchange. The sample of research is 10 companies with financial reporting period from 2012 until 2016. The data used in this study is secondary data with causal research. The sample technique used is purposive sampling. The data analysis method in this study used is multiple linear regression analysis with the help of SPSS program. Based on the results of independent variable free free cash flow, leverage with a measuring instrument debt to asset ratio, profitability with a measuring instrument return on assets and dependent variable earning management with a measuring instrument model jones modified. This research result indicates that free cash flow have a negative influence insignificant for earning management, leverage have had a positive impact significant impact on earning management while profitability have had a positive impact insignificant for earning management. Keywords: earnings management, free cash flow, leverage, profitability, ratio

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 795
Call Number: SE/32/19/004
NIM/NIDN Creators: 43214120275
Uncontrolled Keywords: eywords: earnings management, free cash flow, leverage, profitability, ratio
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 08 Jul 2019 03:34
Last Modified: 27 Sep 2022 01:17
URI: http://repository.mercubuana.ac.id/id/eprint/49518

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