SARI, WINDHA PUTRI (2022) PENGARUH RETURN ON ASSETS (ROA), DEBT TO EQUITY RATIO (DER) DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Penelitian manajemen laba beserta faktor-faktor yang mempengaruhinya telah banyak dilakukan. Berdasarkan penelaahan atas penelitian terdahulu mengenai pengaruh ROA, DER, dan Free Cash Flow menunjukkan hasil yang belum konsisten. Dengan demikian peneliti tertarik untuk menguji kembali mengenai ROA, DER dan Free Cash Flow serta pengaruhnya terhadap manajemen laba. Tujuan dari penelitian ini dilakukan untuk menguji dan menganalisis ROA, DER dan Free Cash Flow pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Jumlah perusahaan pada penelitian ini sebanyak 14 perusahaan dengan menggunakan teknik purposive sampling. Dan jumlah sampel yang digunakan 70 sampel, data diuji dengan menggunakan statistik deskriptif, uji asumsi klasik, regresi linier berganda dan uji hipotesis. Hasil penelitian menunjukkan bahwa variabel ROA mempunyai pengaruh positiif signifikan. Hal ini dibuktikan dari hasil (uji t) yang menunjukkan nilai signifikansi dibawah 0.05 Sedangkan variabel DER dan Free Cash Flow tidak berpengaruh positif signifikan. Hal tersebut dibuktikan dari hasil simultan (uji F) yang menunjukkan tingkat signifikansi sebesar 0,003 Kata kunci: ROA, DER, Free Cash Flow dan manajemen laba Many researches on earnings management and the factors that influence it have been carried out. Based on a review of previous research on the effects of ROA, DER, and Free Cash Flow, the results are not consistent. Thus, researchers are interested in re-examining ROA, DER and Free Cash Flow and their effects on earnings management. The purpose of this study was conducted to test and analyze ROA, DER and Free Cash Flow in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. The number of companies in this study were 14 companies using purposive sampling technique. And the number of samples used 70 samples, the data were tested using descriptive statistics, classical assumption tests, multiple linear regression and hypothesis testing. The results showed that the ROA variable had a significant positive effect. This is evidenced by the results (t test) which show a significance value below 0.05. Meanwhile the DER and Free Cash Flow variables have no significant positive effect. This is evidenced by the simultaneous results (F test) which shows a significance level of 0.003. Keywords: ROA, DER, Free Cash Flow and earnings management
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216120117 |
| Uncontrolled Keywords: | ROA, DER, Free Cash Flow dan manajemen laba |
| Subjects: | 400 Language/Bahasa > 430 Germanic/Bahasa Jerman > 432 Etymology of Standard German/Etimologi Bahasa Jerman |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 15 Apr 2023 04:52 |
| Last Modified: | 15 Apr 2023 04:52 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/76572 |
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