PENGARUH LEVERAGE, PROFITABILITAS, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Property, Real Estate, & Building Construction yang terdaftar di Bursa Efek Indonesia)

SYAHIDIN, SYARIF (2020) PENGARUH LEVERAGE, PROFITABILITAS, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Property, Real Estate, & Building Construction yang terdaftar di Bursa Efek Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research's purpose is to analyze leverage, profitability and free cash flow to earnings management. Leverage ratio proxied to debt to asset ratio, profitability proxied to return on asset ratio and free cash flow. This research use property, real estate, & building construction companies registered in Indonesia Stock Exchange as an object, with 58 companies on 3 years period (2016-2018) as a sample collected by a purposive sampling method. Data analysis method uses multiple linear regression analysis. The results prove leverage and profitability have a significant positive effect. Whereas free cash flow has a significant negative effect. Keywords: leverage, profitability, free cash flow, eanings management, property & real estate companies. Penelitian ini bertujuan untuk menganalisis pengaruh Leverage, Profitabilitas dan Free Cash Flow terhadap Manajemen Laba. Pengukuran leverage diproksikan dengan rasio debt to asset ratio, profitabilitas diproksikan dengan rasio return on asset dan free cash flow mengacu pada rumus Brigham & Houston 2018. Objek penelitian ini adalah perusahaan property, real estate, & building construction yang terdaftar di Bursa Efek Indonesia, dengan sampel sebanyak 58 perusahaan dalam jangka waktu 3 tahun (2016-2018). Data diperoleh dengan metode purposive sampling. Metode analisis data menggunakan analisis regresi linear berganda (multiple regression analysis). Hasil penelitian membuktikan bahwa leverage dan profitabilitas berpengaruh positif signifikan. Sementara free cash flow berpengaruh negatif signifikan. Kata kunci: leverage, profitabilitas, free cash flow, manajemen laba, perusahaan property, real estate, & building construction

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 20 244
Call Number:	SE/32/21/105
NIM/NIDN Creators:	43216110508
Uncontrolled Keywords:	leverage, profitabilitas, free cash flow, manajemen laba, perusahaan property, real estate, & building construction
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 022 Administration of The Physical Plant/Administrasi dan Fisik Perpustakaan > 022.3 Buildings/Bangunan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 339 Macroeconomics and Related Topics/Makroekonomi, Ekonomi Makro dan Topik Terkait > 339.2 Distribution of Income and Wealth/Distribusi Pendapatan dan Kekayaan 600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 624 Civil Engineering/Teknik Sipil > 624.9 Building, Structure, and Installation/Bangunan, Struktur, dan Instalasi 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Rifky
Date Deposited:	13 Jul 2022 07:31
Last Modified:	13 Jul 2022 07:31
URI:	http://repository.mercubuana.ac.id/id/eprint/54396

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