PENGARUH FREE CASH FLOW, LEVERAGE DAN PROFITABILITY TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2013-2016)

FANI, TYARA MAULIDYA (2019) PENGARUH FREE CASH FLOW, LEVERAGE DAN PROFITABILITY TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2013-2016). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Investors who want to invest their capital in the company really need information that explains the condition of the company. This information is in the form of the company's financial statements. Financial reports resulting from management of resources entrusted to investors. This study aims to examine the free cash flow, leverage, and profitability of earnings management. The population in this study is a company listed on the Indonesia Stock Exchange (BEI) for the period 2013-2016. The number of samples obtained was 116 companies using purposive sampling method. The analysis is in the form of multiple regression analysis using SPSS 16. The test results show that Cash Flow, Leverage, and Profitability are jointly independent of Earnings Management (simultaneous). Partial Free Cash Flow. Leverage, and Profitability to Profit Management. Keyword : Free Cash Flow, Leverage, Profitability, earnings management Investor-investor yang ingin menanamkan modalnya pada perusahaan sangat membutuhkan informasi yang menjelaskan kondisi perusahaan tersebut. Informasi tersebut diungkapkan dalam bentuk laporan keuangan perusahaan. Laporan keuangan menunjukkan hasil pertanggungjawaban manajemen atas sumber daya yang dipercayakan kepada investor. Penelitian ini bertujuan untuk meneliti pengaruh Free Cash Flow, Leverage, dan Profitability Terhadap Manajemen Laba. Populasi dalam penelitian ini seluruh perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2016. Jumlah sampel yang diperoleh sebesar 116 perusahaan dengan menggunakan metode purposive samplimg. Analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS 16. Hasil pengujian menunjukkan bahwa Free Cash Flow, Leverage, dan Profitability bersama-sama berpengaruh terhadap Manajemen Laba (simultan). Secara parsial Free Cash Flow tidak berpengaruh terhadap Manajemen Laba. Sedangkan Leverage, dan Profitability berpengaruh terhadap Manajemen Laba. Kata kunci : Free Cash Flow, Leverage, Profitability, earnings management

Item Type: Thesis (S2)
NIM: 55516110072
Uncontrolled Keywords: Free Cash Flow, Leverage, Profitability, earnings management
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 11 Jan 2019 04:02
Last Modified: 11 Jan 2019 04:02
URI: http://repository.mercubuana.ac.id/id/eprint/46602

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