Regina, Regina (2022) PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP EARNING MANAGEMENT DIMODERASI DENGAN GCG. Masters thesis, UNIVERSITAS TARUMANAGARA.
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Abstract
Penelitian ini bertujuan untuk menganalisa pengaruh free cash flow, financial
distress, dan leverage terhadap earning management yang dimoderasi dengan
good corporate governance (GCG). Penelitian ini dilakukan dengan
menggunakan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia
(BEI) tahun 2017 hingga 2019. Sampel pada penelitian ini dipilih dengan
menggunakan metode purposive sampling sehingga diperoleh sebanyak 107
perusahaan dengan periode selama 3 tahun maka total adalah 321 perusahaan
yang akan dijadikan sebagai objek penelitian. Metode penelitian yang digunakan
adalah analisa regresi berganda menggunakan alat uji Eviews 12.0. Penelitian ini
menunjukkan bahwa financial distress dan leverage tidak berpengaruh signifikan
terhadap earning management, free cash flow berpengaruh negatif dan signifikan
terhadap earning management serta GCG dalam penelitian ini mampu
memoderasi pengaruh free cash flow terhadap earning management namun GCG
tidak mampu memoderasi pengaruh financial distress dan leverage terhadap
earning management.
Kata Kunci : Earning management, Good corporate governance, Free cash flow,
Financial distress, Leverage.
This study aims to analyze how free cash flow, financial distress and leverage
affect earning management with Good corporate governance as a moderating
variable. This research was conducted manufacturing companies listed on the
Indonesia Stock Exchange (IDX) period 2017 to 2019. The sample in this study
was selected using the purposive sampling method so that the sample amount 107
were obtained with 3 years of period , so a total of 321 companies will be used as
a object of research. The research method used in this study is multiple regression
analysis using EVIEWS 12.0. This study found that financial distress and leverage
have no significant effect on earning management, free cash flow has a negative
and significant effect on earning management and GCG in this study is able to
moderate the effect of free cash flow on earning management but GCG is not able
to moderate the effect of financial distress and leverage on earnings management.
Key Words : Earning management, good corporate governance, free cash flow,
financial distress, leverage.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Tesis Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 21 Jun 2022 03:24 |
| Last Modified: | 05 Apr 2023 07:27 |
| URI: | https://repotest.untar.ac.id/id/eprint/36406 |
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