PENGARUH FREE CASH FLOW, LEVERAGE, KEPEMILIKAN MANAJERIAL, DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA

KHARDYAH, NUR (2020) PENGARUH FREE CASH FLOW, LEVERAGE, KEPEMILIKAN MANAJERIAL, DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA. S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji: 1)pengaruh free cash flow terhadap manajemen laba, 2)pengaruh leverage terhadap manajemen laba, 3)pengaruh good coporate governance terhadap manajemen laba, dengan menggunakan subvariabel proporsi dewan komisaris independen, dan kepemilikan manajerial. Populasi penelitian ini adalah seluruh perusahaan industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2017.Sampel ditentukan berdasarkan metode purposive sampling. Teknik analisis data yang digunakan yakni uji asumsi klasik dan regresi berganda, dengan manajemen laba sebagai variabel dependen metode yang digunakan adalah model jones dimodifikasi , free cash flow, leverage, kepemilikan manajerial, proporsi dewan komisaris independen sebagai variabel independen.Pengolahan data dengan menggunakan SPSS. Dari hasil analisis data, menunjukan bahwa free cash flow berpengaruh positif signifikan terhadap manajemen laba, leverage berpengaruh positif signifikan terhadap manajemen laba, kepemilikan manajerial tidak berpengaruh negatif terhadap manajemen laba, proporsi dewan komisaris independen tidak berpengaruh positif terhadap manajemen laba. Kata kunci : manajemen laba,free cash flow,leverage,kepemilikan manajerial,proporsi dewan komisaris independen, ratio This study aims to examine: 1) the effect of free cash flow on earnings management, 2) the effect of leverage on earnings management, 3) the effect of good coporate governance on earnings management, using subvariable proportions of independent commissioners, and managerial ownership. The population of this study is all industrial companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2017. Samples are determined based on the purposive sampling method. The data analysis technique used is the classical assumption and multiple regression test, with earnings management as the dependent variable the method used is the modified Jones model, free cash flow, leverage, managerial ownership, the proportion of independent commissioners as independent variables. Data processing using SPSS. From the results of data analysis, it shows that free cash flow has a significant positive effect on earnings management, leverage has a significant positive effect on earnings management, managerial ownership does not negatively affect earnings management, the proportion of independent commissioners does not have a positive effect on earnings management. Keywords: earnings management, free cash flow, leverage, managerial ownership, proportion of independent commissioners, ratio

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/19/347
NIM: 43214120078
Uncontrolled Keywords: manajemen laba,free cash flow,leverage,kepemilikan manajerial,proporsi dewan komisaris independen, ratio
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.3 Office Management/Manajemen Kantor, Manajemen Perkantoran
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.1 Organizations/Manajemen Organisasi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.5 Management of Production/Manajemen Produksi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.7 Management of Supplies/Manajemen Persediaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.8 Marketing, Management of Distribution/Marketing, Manajemen Distribusi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Feb 2020 03:30
Last Modified: 10 Feb 2020 03:30
URI: http://repository.mercubuana.ac.id/id/eprint/53863

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