Puspita Devi, Amelia (2020) PENGARUH LEVERAGE, FREE CASH FLOW, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017. Undergraduate thesis, Universitas Stikubank.
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Abstract
Tujuan penelitian ini adalah untuk menguji apakah manajemen laba dipengaruhi oleh leverage, free cash flow, profitabilitas dan ukuran perusahaan.Populasi penelitian menggunakan perusahaan manufaktur sebagai sampel. Metode pengumpulan data dengan dokumentasi Laporan Keuangan. Perusahaan tersebut yang berada di Bursa Efek Indonesia (BEI) periode tahun 2015-2017. Hasil penelitian menunjukan bahwa Leverage berpengaruh terhadap Manajemen laba. Free cash flow berpengaruh terhadap manajemen laba. Profitabilitas berpengaruh terhadap manajemen laba. Ukuran perusahaan tidak berpengaruh terhadap manajemen laba. The purpose of this study is to examine whether earnings management is influenced by leverage, free cash flow, profitability and firm size. The study population uses manufacturing companies as a sample. Data collection methods with the financial statement documentation. The company is on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The results showed that leverage affects earnings management. Free cash flow affects earnings management. Profitability affects earnings management. The size of the company has no effect on earnings management.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2091 NIM.15.05.52.0232 |
| Uncontrolled Keywords: | Kata Kunci:”Leverage, Free Cash Flow, Profitabilitas5,Ukuran Perusahaan dan0Manajemen Laba |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | F Fahmi |
| Date Deposited: | 29 Apr 2020 04:00 |
| Last Modified: | 29 Apr 2020 04:00 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6518 |
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