PENGARUH AUDIT QUALITY, GOOD CORPORATE GOVERNANCE DAN FREE CASH FLOW TERHADAP EARNINGS MANAGEMENT (Studi Kasus di Perusahaan Manufakur yang Terdaftar di BEI Periode Tahun 2016-2018)

ANDRIANI, DIAN (2021) PENGARUH AUDIT QUALITY, GOOD CORPORATE GOVERNANCE DAN FREE CASH FLOW TERHADAP EARNINGS MANAGEMENT (Studi Kasus di Perusahaan Manufakur yang Terdaftar di BEI Periode Tahun 2016-2018). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of audit quality, good corporate governance and free cash flow on earnings management. This study uses secondary data. The population in this study were all manufacturing companies listed on the IDX. The sampling technique used was purposive sampling by obtaining a sample of 70 samples. The results showed that audit quality and good corporate governance had a significant negative effect on earnings management, while free cash flow had a significant positive effect on earnings management. The study indicated that earnings management can be minimized if there was a great willingness from management to give a fairly presented financial statement. Next study must examine the prevalence of earnings management with different methods such as qualitative, to give a depth understanding about the behavior from management when preparing financial statement. Keyword: Earnings Management, Manufacturing Industry, Audit Quality, Good Corporate Governance, Financial Statement Penelitian ini bertujuan untuk mengetahui pengaruh audit quality, good corporate governance dan free cash flow terhadap earnings management. Penelitian ini menggunakan data sekunder. Populasi pada penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan menggunakan sampel sebanyak 70 sampel. Hasil penelitian menunjukkan bahwa audit quality dan good corporate governance berpengaruh negatif signifikan terhadap earnings management, sedangkan free cash flow berpengaruh positif signifikan terhadap earnings management. Hasil penelitian menunjukkan bahwa manajemen laba dapat diminimalisir jika ada kemauan yang besar dari manajemen untuk memberikan laporan keuangan yang disajikan secara wajar. Penelitian selanjutnya harus mengkaji prevalensi earnings management dengan metode yang berbeda seperti kualitatif, untuk memberikan pemahaman yang mendalam tentang perilaku manajemen ketika menyusun laporan keuangan. Kata kunci: Earnings Management, Manufacturing Industry, Audit Quality, Good Corporate Governance, Financial Statement

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