PENGARUH FREE CASH FLOW, HUMAN CAPITAL, LEVERAGE, PROFITABILITY, DAN FIRM SIZE TERHADAP REAL EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016

Mantovani, Monica (2018) PENGARUH FREE CASH FLOW, HUMAN CAPITAL, LEVERAGE, PROFITABILITY, DAN FIRM SIZE TERHADAP REAL EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016. Skripsi thesis, Universitas Tarumanagara.

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Abstract

The purpose of this research is to obtain empirical evidence about the effects of free cash flow, human capital, leverage, profitability, and firm size on real earnings management in manufacturing company listed in Indonesian Stock Exchange during the period of 2014-2016. This research used 64 manufacturing companies that have been selected using purposive sampling method. The data used are secondary data in the form of financial statements. This research data processing using Eviews version 9.0 software.The result of this research shows that human capitalandfirm sizehas insignificant effect on real earnings management while free cash flow, leverage, andprofitability has significant effect on real earnings management. Key word: Real earnings management, free cash flow, human capital, leverage, profitability, firm size

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	18 Oct 2021 05:09
Last Modified:	09 Feb 2022 07:04
URI:	http://repository.untar.ac.id/id/eprint/32799

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