PENGARUH FIRM SIZE, LEVERAGE, BOARD SIZE, BOARD INDEPENDENCE, AUDIT COMITEE, CASH FLOW FROM OPERATION, DAN PROFITABILITY TERHADAP REAL EARNINGS MANAGEMENT PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PADA TAHUN 2015-2017

CENDRA, NOVITA (2019) PENGARUH FIRM SIZE, LEVERAGE, BOARD SIZE, BOARD INDEPENDENCE, AUDIT COMITEE, CASH FLOW FROM OPERATION, DAN PROFITABILITY TERHADAP REAL EARNINGS MANAGEMENT PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PADA TAHUN 2015-2017. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh firm size, leverage, board size, board independence, audit comitee, cash flow from operation, dan profitability terhadap real earnings management pada perusahaan industri dasar dan kimia yang terdaftar di BEI pada tahun 2015-2017. Sampel penelitian sebesar 21 perusahaan dari 66 data perusahaan dengan menggunakan metode purposive sampling. Hasil penelitian yang diperoleh yaitu firm size, leverage, dan board size tidak berpengaruh signifikan terhadap real earnings management, board independence berpengaruh positif signifikan terhadap real earnings management, audit comitee tidak berpengaruh signifikan terhadap real earnings management, cash flow from operation dan profitability berpengaruh negatif signifikan terhadap real earnings management. Kata kunci: firm size, leverage, board size, board independence, audit comitee, cash flow from operation, profitability dan real earnings management. This study aims to obtain empirical evidence on the effect of firm size, leverage, board size, board independence, audit comitee, cash flow from operation, and profitability of companies on real earnings management in manufacturing companies of basic industry and chemicals sector listed in Indonesia Stock Exchange in the period 2015-2017. Research samples are 21 companies out of 66 companies data using purposive sampling method. Results of this research obtained the firm size, leverage, and board size have no significant effect to real earnings management, board independence have positive significant effect to real earnings management, audit comitee have no effect to real earnings management, cash flow from operation and profitability have negative significant effect to real earnings management. Keywords: firm size, leverage, board size, board independence, audit comitee, cash flow from operation, profitability and real earnings management.

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	26 Jan 2022 03:31
Last Modified:	26 Jan 2022 03:31
URI:	http://repository.untar.ac.id/id/eprint/33741

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