Metrics

  • visibility 429 views
  • get_app 242 downloads
description Research paper public Trisakti School of Management

FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA MANAJEMEN LABA

Vania Maria Djojo, Apit Susanti
Published 31 August 2020

Abstract

The purpose of this study is to examine the factors that influence earnings management actions in nonfinancial companies listed on the Indonesia Stock Exchange. These factors are free cash flow, independent board of commissioners, audit committee, institutional ownership, financial leverage, fixed asset turnover, company size, profitability and managerial ownership. The population used in this study were all non-financial companies listed on the Indonesia Stock Exchange during 2016 to 2018. The sample in this study was 329 data that fit the criteria. Samples were selected using a purposive sampling method. In investigating the effect of the relationship between independent variables on the dependent variable, this study uses multiple regression methods. The results of this study indicate that free cash flow and profitability affect earnings management. On the other hand, the independent board of commissioners, audit committee, institutional ownership, financial leverage, fixed asset turnover, company size and managerial ownership have no effect on earnings management

Full text

 

Metrics

  • visibility 429 views
  • get_app 242 downloads