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
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