PENGARUH FREE CASH FLOW, LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

Taroreh, Lavenia Christina (2023) PENGARUH FREE CASH FLOW, LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA. S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

The purpose of this study is to examine the effect of Free Cash Flow, Leverage, Profitability and Institutional Ownership on Earnings Management. The data used in this research is secondary data by using purposive sampling, the sample used is 90 samples. This research refers to information or secondary data that comes from company financial statements, company annual reports and notes to financial statements of manufacturing companies in the Consumer Goods Industry sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period and have been publicly published. This study uses multiple regression which will be processed using SPSS (Statistical Program for Social Science) software version 25, which serves to make decisions on the results of the analysis. Based on the results of the research that has been done, it shows that the Leverage and Profitability variables have a negative and significant effect on earnings management. Meanwhile, other variables, namely Free cash flow and Institutional Ownership, have no effect and are not significant on earnings management. Keywords: Free Cash Flow, Leverage, Profitability, Ownership Institutional, Earnings Management Tujuan dari penelitian ini adalah untuk menguji pengaruh Free Cash Flow, Leverage, Profitabilitas dan Kepemilikan Institusional terhadap Manajemen Laba. Data yang digunakan dalam penelitian ini adalah data sekunder dengan menggunakan purposive sampling sampel yang digunakan sebanyak 90 sampel . Penelitian ini mengacu pada informasi atau data sekunder yang berasal dari laporan keuangan perusahaan, laporan tahunan perusahaan dan catatan atas laporan keuangan perusahaan manufaktur sektor Consumer Goods Industry yang terdaftar di dalam Bursa Efek Indonesia (BEI) periode 2018-2020 dan sudah dipublikasikan secara umum. Penelitian ini menggunakan multiple regression yang akan diolah menggunakan perangkat lunak SPSS (Statistical Program for Social Science) versi 25, yang berfungsi untuk mengambil keputusan atas hasil analisis. Berdasarkan hasil penelitian yang sudah dilakukan, menunjukkan bahwa variabel Leverage dan Profitabilitas berpengaruh negatif dan signifikan terhadap manajemen laba. Sementara itu, variabel lain yaitu Free cash flow dan Kepemilikan Institusional tidak berpengaruh dan tidak signifikan terhadap manajemen laba. Kata kunci: Free Cash Flow, Leverage, Profitabilitas, Kepemilikan Institusional, Manajemen Laba

Item Type:	Thesis (S1)
NIM/NIDN Creators:	43218120030
Uncontrolled Keywords:	Free Cash Flow, Leverage, Profitability, Ownership Institutional, Earnings Management Free Cash Flow, Leverage, Profitabilitas, Kepemilikan Institusional, Manajemen Laba
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ALFINA DHEA NOVA
Date Deposited:	14 Apr 2023 03:40
Last Modified:	14 Apr 2023 03:40
URI:	http://repository.mercubuana.ac.id/id/eprint/76498

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