SUNDARI, SUNDARI (2022) PENGARUH FREE CASH FLOW DAN FIRM SIZE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of free cash flow and firm size on earnings management with institutional ownership as a moderating variable. The type of data used is quantitative data. The data was obtained through the Indonesia Stock Exchange website in the form of financial statements of banking companies for the 2018-2020 period. The sampling technique is purposive sampling technique, with a final sample of 40 companies in the banking sector. The data analysis technique used is descriptive statistics, classical assumption test, f statistic test, t statistic test and hypothesis testing with moderated regression analysis (MRA) using the help of the IBM SPSS Statistic 25 program. The results showed that free cash flow has a negative and significant effect on earnings management, firm size has no effect on earnings management, institutional ownership can not moderate the effect of free cash flow and earnings management, and institutional ownership can not moderate the effect of firm size and earnings management. Keywords: Earnings Management, Free Cash Flow, Firm Size, Institutional Ownership. Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow dan firm size terhadap manajemen laba dengan kepemilikan institusional sebagai variabel moderasi. Jenis data yang digunakan adalah data kuantitatif. Data diperoleh melalui website Bursa Efek Indonesia yang berupa laporan keuangan perusahaan perbankan pada periode 2018-2020. Teknik pengambilan sampel adalah teknik purposive sampling, dengan sampel akhir 40 perusahaan sektor perbankan. Teknik analisis data yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji simultan f, uji statistik t dan pengujian hipotesis dengan moderated regression analysis (MRA) menggunakan bantuan program IBM SPSS Statistic 25. Hasil penelitian menunjukkan bahwa free cash flow berpengaruh negatif dan signifikan terhadap manajemen laba, firm size tidak berpengaruh terhadap manajemen laba, kepemilikan institusional tidak memoderasi hubungan antara free cash flow dan manajemen laba, kepemilikan institusional tidak memoderasi hubungan antara firm size dan manajemen laba. Kata Kunci: Manajemen Laba, Free Cash Flow, Firm Size, Kepemilikan Institusional.
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