PUTRA, HANAN DINATA (2019) PENGARUH PROFITABILITAS, LEVERAGE, FREE CASH FLOW DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2017). S1 thesis, Universitas Mercu Buana.
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Abstract
This research is aimed to analyze the effect of profitability, leverage, free cash flow and good corporate governance which proxied by managerial ownership and institutional ownership toward the earning management. This research used secondary data analysis of financial statements or annual reports of manufacturing companies at Indonesia Stock Exchange in 2016-2017. By using purposive sampling method, the total amount of samples obtained in this research were 140 from 70 companies. This research used multiple linier regression analysis method. The results of the analysis in this research which used SPSS 23 showed that profitability, leverage, and free cash have a significant effect toward the earning management. While good corporate governance which proxied by managerial ownership and institutional ownership did not have a significant effect toward the earning management. Keyword : earning management, profitability, leverage, free cash flow, good corporate governance, managerial ownership, institutional ownership Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas (ROE), leverage (DAR), free cash flow dan good corporate governance yang diproksikan dengan kepemilikan manajerial dan kepemilikan institusional terhadap manajemen laba. Penelitian ini menggunakan metode analisis linier berganda dengan pengujian hipotesis uji koefisien determinasi, uji f dan uji t. Populasi yang digunakan adalah data sekunder yang berasal dari annual report pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2017. Sampel diambil menggunakan metode purposive sampling yang memenuhi kriteria pemilihan sampel. Sampel pada penelitian ini sebanyak 140 data perusahaan selama periode 2016-2017. Hasil penelitian ini yang menggunakan software SPSS 23 menunjukan bahwa variabel profitasbilitas, leverage dan free cash flow berpengaruh secara signifikan terhadap manajemen laba. Sedangkan kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh secara signifikan terhadap manajemen laba. Kata kunci : Manajemen Laba, Profitabilitas, Leverage, Free Cash Flow, Good Corporate Governance, Kepemilikan Manajerial, Kepemilikan Institusional.
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