PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN KELUARGA DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2015-2018)

AGUSTIN, ERINA ANGGITA (2020) PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN KELUARGA DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2015-2018). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to find empirical evidence of the effect of managerial ownership, institutional ownership, family ownership and free cash flow on earnings management. The population used in this study is manufacturing companies listed in Indonesia Stock Exchange in 2015-2018. The sampling technique used is purposive sampling, in order to obtain a sample of 64 that met criteria. The result showed that free cash flow has a negative effect on earnings management, managerial ownership, institutional ownership and family ownership has no effect on earnings management.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: earnings management, managerial ownership, institutional ownership, family ownership, free cash flow.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 20 Jun 2022 03:15
Last Modified: 20 Jun 2022 03:15
URI: http://repository.ump.ac.id/id/eprint/12016

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