Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management

Bangun, Nurainun Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management. Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management.

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Abstract

The purpose of this study was to determine the effect of bid ask spread, profitability, and free cash flow on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used was purposive sampling with predetermined criteria. Earning management is determined by the accruals method. The results of this study stated that the bid ask spread did not have a significant effect on earnings management, while profitability and free cash flow had a significant effect on earnings management.

Item Type: Article
Subjects: Penelitian > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Manajemen
Depositing User: Puskom untar untar
Date Deposited: 15 Dec 2020 02:08
Last Modified: 15 Dec 2020 02:08
URI: http://repository.untar.ac.id/id/eprint/13379

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