AISYAH, AISYAH (2020) PENGARUH AKTIVITAS DEWAN KOMISARIS, FREE CASH FLOW, KEPEMILIKAN INSTITUSIONAL, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PERUSAHAAN TRANSPORTASI STUDI PADA BURSA EFEK INDONESIA (BEI). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This research was conducted to examine the effect of commissioner activities, free cash flow, institutional ownership, leverage and company sizes on profit management of transportation companies in indonesia stock exchange (BEI). where the sample is a transportation company on the Indonesian stock exchange. The sampling technique used was purposive sampling. the number of samples based on transportation companies in the Indonesia Stock Exchange (IDX) is 34, but 4 companies are not delisted and 30 companies are processed to conduct research. The research technique used is the classic assumption test, normality test, autocorrelation test, heteroscedasticity test, multicollinearity test, coefficient of determination, T test, and F test. This study uses independent and dependent variables. The variable results of the board of commissioners do not affect earnings management, free cash flow does not affect earnings management, institutional ownership affects earnings management, leverage does not affect earnings management, and company size influences earnings management. Keywords: Borad of Commissioner Acvtivities, Free Cash Flow, Institutional Ownership, Leverage, Company Sizes, Profit Management. Penelitian ini dilakukan untuk menguji pengaruh aktivitas dewan komisaris, arus kas bebas, kepemilikan institusional, leverage dan ukuran perusahaan terhadap manajemen laba perusahaan transportasi di Bursa Efek Indonesia (BEI). dimana sampelnya adalah perusahaan transportasi di bursa efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel berdasarkan perusahaan transportasi di Bursa Efek Indonesia (BEI) adalah 34, tetapi 4 perusahaan tidak delisting dan 30 perusahaan diproses untuk melakukan penelitian. Teknik penelitian yang digunakan adalah uji asumsi klasik, uji normalitas, uji autokorelasi, uji heteroskedastisitas, uji multikolinieritas, koefisien determinasi, uji T, dan uji F. Penelitian ini menggunakan variabel independen dan dependen. Hasil variabel dewan komisaris tidak mempengaruhi manajemen laba, arus kas bebas tidak mempengaruhi manajemen laba, kepemilikan institusional Manajemen laba yang terpengaruh, leverage tidak mempengaruhi manajemen laba, dan ukuran perusahaan mempengaruhi manajemen laba. Kata kunci: Aktivitas Dewan Komisaris, Arus Kas Bebas, Kepemilikan Institusional, Leverage, Ukuran Perusahaan, Manajemen Laba.
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55516110061 |
| Uncontrolled Keywords: | Borad of Commissioner Acvtivities, Free Cash Flow, Institutional Ownership, Leverage, Aktivitas Dewan Komisaris, Arus Kas Bebas, Kepemilikan Institusional, Leverage, Ukuran Perusahaan, Manajemen Laba Company Sizes, Profit Management, |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | ORYZA LUVITA |
| Date Deposited: | 14 Apr 2022 02:31 |
| Last Modified: | 14 Apr 2022 02:44 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/59867 |
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