PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP EARNING MANAGEMENT DIMODERASI DENGAN GCG.

Regina, Regina (2022) PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP EARNING MANAGEMENT DIMODERASI DENGAN GCG. Masters thesis, UNIVERSITAS TARUMANAGARA.

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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh free cash flow, financial distress, dan leverage terhadap earning management yang dimoderasi dengan good corporate governance (GCG). Penelitian ini dilakukan dengan menggunakan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2017 hingga 2019. Sampel pada penelitian ini dipilih dengan menggunakan metode purposive sampling sehingga diperoleh sebanyak 107 perusahaan dengan periode selama 3 tahun maka total adalah 321 perusahaan yang akan dijadikan sebagai objek penelitian. Metode penelitian yang digunakan adalah analisa regresi berganda menggunakan alat uji Eviews 12.0. Penelitian ini menunjukkan bahwa financial distress dan leverage tidak berpengaruh signifikan terhadap earning management, free cash flow berpengaruh negatif dan signifikan terhadap earning management serta GCG dalam penelitian ini mampu memoderasi pengaruh free cash flow terhadap earning management namun GCG tidak mampu memoderasi pengaruh financial distress dan leverage terhadap earning management. Kata Kunci : Earning management, Good corporate governance, Free cash flow, Financial distress, Leverage. This study aims to analyze how free cash flow, financial distress and leverage affect earning management with Good corporate governance as a moderating variable. This research was conducted manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2017 to 2019. The sample in this study was selected using the purposive sampling method so that the sample amount 107 were obtained with 3 years of period , so a total of 321 companies will be used as a object of research. The research method used in this study is multiple regression analysis using EVIEWS 12.0. This study found that financial distress and leverage have no significant effect on earning management, free cash flow has a negative and significant effect on earning management and GCG in this study is able to moderate the effect of free cash flow on earning management but GCG is not able to moderate the effect of financial distress and leverage on earnings management. Key Words : Earning management, good corporate governance, free cash flow, financial distress, leverage.

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Tesis
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 21 Jun 2022 03:24
Last Modified: 05 Apr 2023 07:27
URI: http://repository.untar.ac.id/id/eprint/36406

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