PENGARUH UKURAN PERUSAHAAN, FREE CASHFLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Pada Sektor Property, Real Estate dan Konstruksi Bangunan Sub Sektor Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2015 – 2019)

SARAGIH, FERY ERICKSON (2021) PENGARUH UKURAN PERUSAHAAN, FREE CASHFLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Pada Sektor Property, Real Estate dan Konstruksi Bangunan Sub Sektor Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2015 – 2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine and analyze the effect of firm size, free cash flow and leverage on earnings management as measured by discretionary accruals. The population used in this study is the property sector, real estate and building construction sub-sector construction companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Sample selection using purposive sampling method, with the number of samples that match the criteria is as many as 55 samples. The statistical method used is multiple linear regression analysis. The results of this study indicate that: (1) firm size has a positive effect on earnings management, (2) free cash flow has no significant effect on earnings management, (3) leverage has no significant effect on earnings management. Keywords: company size, free cashflow, leverage, earnings management Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, free cashflow dan leverage terhadap manajemen laba yang diukur dengan discretionary accruals. Populasi yang digunakan pada penelitian ini adalah Perusahaan sektor property, real estate dan konstruksi bangunan sub sektor konstruksi yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Pemilihan sampel menggunakan metode purposive sampling, dengan jumlah sampel yang sesuai dengan kriteria adalah sebanyak 55 sampel. Metode statistik yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa: (1) ukuran perusahaan berpengaruh positif terhadap manajemen laba, (2) free cashflow tidak berpengaruh signifikan terhadap manajemen laba, (3) leverage tidak berpengaruh signifikan terhadap manajemen laba. Kata Kunci: ukuran perusahaan, free cashflow, leverage, manajemen laba

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217320032
Additional Information: TIDAK ADA DAFTAR PUSTAKA DI DALAM FOLDER FILE DIGITAL NYA (CIBUBUR)
Uncontrolled Keywords: ukuran perusahaan, free cashflow, leverage, 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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 07 Nov 2024 01:43
Last Modified: 07 Nov 2024 01:43
URI: http://repository.mercubuana.ac.id/id/eprint/92785

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