PENGARUH UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN FREE CASH FLOW SEBAGAI VARIABEL INTERVENING DAN MEKANISME GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING

PURBA, RIRIS MARINTAN (2021) PENGARUH UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN FREE CASH FLOW SEBAGAI VARIABEL INTERVENING DAN MEKANISME GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING. S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh ukuran perusahaan dan pertumbuhan perusahaan terhadap manajemen laba dengan free cash flow sebagai variabel intervening dan mekanisme good corporate governance sebagai variabel moderating. Perusahaan yang diteliti adalah perusahaan otomotif yang terdaftar di BEI periode 2014 – 2018. Dalam penelitian ini sampel diambil dengan menggunakan teknik sampling non-probabilitas purposive sampling. Analisis data dilakukan dengan menggunakan program SPSS 25. Penelitian kami menemukan bahwa: 1) Ukuran perusahaan tidak berpengaruh terhadap manajemen laba; 2) Pertumbuhan perusahaan berpengaruh positif dan signifikan terhadap manajemen laba; 3) Ukuran perusahaan melalui free cash flow tidak berpengaruh terhadap manajemen laba; 4) Pertumbuhan perusahaan melalui free cash flow berpengaruh positif dan signifikan terhadap manajemen laba; 5) Mekanisme good corporate governance berhasil mengendalikan pengaruh free cash flow terhadap manajemen laba. Kata Kunci: Ukuran Perusahaan, Pertumbuhan Perusahaan, Manajemen Laba, Free Cash Flow, Mekanisme Good Corporate Governance This study aims to examine and analyze the effect of firm size and firm growth on earnings management with free cash flow as an intervening variable and the good corporate governance mechanism as a moderating variable. The companies studied were automotive companies listed on the IDX for the period 2014 - 2018.In this study the sample was taken using purposive sampling non-probability sampling technique. Data analysis was performed using the SPSS 25 program. Our research found that: 1) Firm size has no effect on earnings management; 2) Firm growth has a positive and significant effect on earnings management; 3) Firm size through free cash flow has no effect on earnings management; 4) Firm growth through free cash flow has a positive and significant effect on earnings management; 5) Good corporate governance mechanisms have succeeded in controlling the effect of free cash flow on earnings management. Keywords: Firm Size, Firm Growth, Earning Management, Free Cash Flow, Good Corporate Governance Mechanisms

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