PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA RIIL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 – 2020

FEIBI GO, FEIBI GO (2021) PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA RIIL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 – 2020. Skripsi thesis, Universitas Tarumanagara.

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Abstract

The purpose of this study is to empirically examine the influence of leverage, sales growth, free cash flow, and profitability, towards real earnings management in manufacturing companies listed in Indonesia Stock Exchange from period 2018 – 2020. This study used 64 data from manufacturing companies that have been selected using purposive sampling method with total 192 data for three years. The data used are secondary data in the form of financial statements. This research used econometric views (EViews) version 12 software to process the data. The result of research shows that leverage have positive significant influence towards real earnings management. Sales growth, free cash flow, and profitability have no significant influence towards real earnings management. Keywords: Leverage, Sales Growth, Free Cash Flow, Profitabilities, 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: 13 May 2022 07:43
Last Modified: 25 Jul 2023 01:48
URI: http://repository.untar.ac.id/id/eprint/35225

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