JULIANI, ASTRID (2023) PENGARUH LEVERAGE, LIKUIDITAS, DAN ARUS KAS BEBAS TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Periode 2016-2020). S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
This research aimed to analyze the effect of Leverage, Liquidity, and Free Cash Flow on Earnings Quality with Firm Size as a Moderating Variable. The population of this study was the manufacturing sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The research sample used was 141 manufacturing sector companies selected based on the purposive sampling method. The research method used is a quantitative method, using panel data regression analysis using EViews version 10. The research results obtained are that leverage has a negative effect on free cash flow, liquidity, free cash flow, and company size has no effect on free cash flow, then company size is only able to moderate the effect of leverage on free cash flow. Kata kunci: Leverage, Liquidity, Free Cash Flow, Earnings Quality, Firm Size Penelitian ini bertujuan untuk menganalisis pengaruh Leverage, Likuiditas, dan Arus Kas Bebas terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi. Populasi penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Sampel penelitian yang digunakan yaitu 141 perusahaan sektor manufaktur yang dipilih berdasarkan metode purposive sampling. Metode penelitian yang digunakan adalah metode kuantitatif, menggunakan analisis regresi data panel menggunakan EViews versi 10. Hasil penelitian yang didapatkan yaitu leverage berpengaruh negatif terhadap arus kas bebas, likuiditas, free cashflow, dan ukuran perusahaan tidak berpengaruh terhadap arus kas bebas, kemudian ukuran perusahaan hanya mampu memoderasi pengaruh leverage terhadap arus kas bebas. Kata kunci: Leverage, Likuiditas, Arus Kas Bebas, Kualitas Laba, Ukuran Perusahaan
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55519120017 |
| Uncontrolled Keywords: | Leverage, Likuiditas, Arus Kas Bebas, Kualitas Laba, Ukuran Perusahaan |
| 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: | MELATI CAHYA FITRIANI |
| Date Deposited: | 18 Apr 2023 05:35 |
| Last Modified: | 18 Apr 2023 05:35 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/76607 |
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