PENGARUH FREE CASH FLOW, CAPITAL INTENCITY RATIO DAN SALES GROWTH TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR (STUDI EMPIRIS PADA SEKTOR INDUSTRI DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 - 2017)

SETIYOWATI, ARI (2019) PENGARUH FREE CASH FLOW, CAPITAL INTENCITY RATIO DAN SALES GROWTH TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR (STUDI EMPIRIS PADA SEKTOR INDUSTRI DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HALAMAN COVER)
01.COVER.pdf

Download (25kB) | Preview
[img]
Preview
Text (ABSTRAK)
04.ABSTRAK.pdf

Download (39kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
02.LEMBAR PERNYATAAN.pdf

Download (52kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
03.LEMBAR PENGESAHAAN.pdf

Download (56kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
05.KATA PENGANTAR.pdf

Download (42kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
06.DAFTAR ISI.pdf

Download (41kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
08.DAFTAR TABEL.pdf

Download (37kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
07.DAFTAR GAMBAR.pdf

Download (34kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
09.DAFTAR LAMPIRAN.pdf

Download (34kB) | Preview
[img] Text (BAB 1)
10.BAB 1.pdf
Restricted to Registered users only

Download (107kB)
[img] Text (BAB 2)
11.BAB 2.pdf
Restricted to Registered users only

Download (186kB)
[img] Text (BAB 3)
12.BAB 3.pdf
Restricted to Registered users only

Download (127kB)
[img] Text (BAB 4)
13.BAB 4.pdf
Restricted to Registered users only

Download (171kB)
[img] Text (BAB 5)
14.BAB 5.pdf
Restricted to Registered users only

Download (40kB)
[img] Text (DAFTAR PUSTAKA)
15.DAFTAR PUSTAKA.pdf
Restricted to Registered users only

Download (61kB)
[img] Text (LAMPIRAN)
16.LAMPIRAN.pdf
Restricted to Registered users only

Download (193kB)

Abstract

The purpose of this research is to analyze the influence of variable capital intencity ratio, free cash flow, and sales growth to earnings management. The population in this study is manufacturing companies listed on the BEI during the period 2015-2017. Data collection in this study was obtained from several sources such as previous research, journals, previous theses and conducted a literature study by studying reading books related to this research. This study used multiple linear regression analysis method using SPSS software version 23.00 . Based on the result of this research indicate that variable of capital intencity ratio and free cash flow do not influence to earnings management. While the sales growth variable has an influence on earnings management. Keywords: Earnings Management, Capital Intencity Ratio, Free Cash Flow, sales growth. Penelitian ini bertujuan untuk menguji atau mengetahui pengaruh free cash flow, capital intencity ratio dan sales growth pada perusahaan manufaktur untuk sektor industry dan kimia yang terdaftar di bursa efek Indonesia tahun 2015-2017. Pengumpulan data dalam penelitian ini diperoleh dari beberapa sumber seperti penelitian terdahulu, jurnal, skripsi terdahulu, serta melakukan studi kepustakaan dengan mempelajari buku – buku bacaan yang berhubungan dalam penelitian ini. Penelitian ini menggunaan metode analisis regresi linier berganda dengan software SPSS versi 23.00. Berdasarkan hasil penelitian ini menunjukkan bahwa variabel capital intencity ratio dan free cash flow tidak mempengaruhi manajemen laba. Sementara variabel sales growth memiliki pengaruh terhadap manajemen laba. Kata kunci: manajemen laba , capital intencity ratio, free cash flow dan sales growth.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 653
NIM/NIDN Creators: 43215110090
Uncontrolled Keywords: manajemen laba , capital intencity ratio, free cash flow dan sales growth.
Subjects: 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 > 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Dec 2021 11:31
Last Modified: 16 Jun 2022 03:43
URI: http://repository.mercubuana.ac.id/id/eprint/51913

Actions (login required)

View Item View Item